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TMI Blog2012 (11) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Sharma Chemicals and M/s. Himtaj Ayurved Pvt. Ltd. one son and grandson of Pandit D.P. Sharma are the directors therefore his son and grandson is legally entitled to use the brand name after the death of Pandit D.P. Sharma – Held that:- Provisions of SSI notifications provide that the benefit of notification is not available in case the goods are manufactured with the unregistered or registere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned. 3. Applicant filed these applications for waiver of pre-deposit of dues in pursuance to the common adjudication order therefore applications are being taken up together. 4. Applicant filed these applications for waiver of pre-deposit of total duty of Rs.48.07 lakhs, interest and penalties. The applicants are engaged in the manufacture of P P Ayurvedic medicines namely 'Himtaj Oil', 'Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Pandit D.P. Sharma are the directors. The contention is that as the brand name is registered in the name of the firms which are owned by Pandit D.P. Sharma therefore his son and grandson is legally entitled to use the brand name after the death of Pandit D.P. Sharma. In view of this, the contention is that demands are not sustainable by denying the benefit of small scale exemption notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and admittedly brand names in question is registered in the name of M/s. Pandit D.P. Sharma and Sons and M/s. Sharma Chemicals, Kolkatta. The provisions of SSI notifications provide that the benefit of notification is not available in case the goods are manufactured with the unregistered or registered brand name of others. In the present case M/s. Himtaj Ayurved Pvt. Ltd. is manufacturing goods wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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