Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2015 (2) TMI 876

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... licant used the brand name of another firm. On perusal of Certificate of Registration of Trade Mark, it is clear that brand name was issued to M/s. Medical Apparatus and Instruments which is owned by Shri V. Arjun Sooraj and Shri K. Vijayarangan, trading as Akas Medical Equipment. On a query from the Bench, the learned advocate submits that Shri Arjun Sooraj is the common partner of the applicant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and recovery thereof stayed till disposal of the appeal. - Partial stay granted. - E/S/42091/2014, E/41779/2014 - - - Dated:- 11-11-2014 - P. K. Das And R. Periasami,JJ. For the Appellant : Mr. J. Shankarraman, Adv. For the Respondent : Mr K P Muralidharan, AC (AR) ORDER Per: P K Das: 1. The applicant is a partnership firm engaged in the manufacture of Sight testing instr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t submits that they have deposited a sum of ₹ 3,21,540/- which was appropriated in the adjudication order and therefore further predeposit of ₹ 5 lakhs is not justified. He further submits that one of the partners of the appellant-company Shri Arjun Sooraj is also partner of M/s. Akas Medical Equipment and therefore they are eligible to use the brand name of AKAS in their product als .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not impressed with this submission of the learned advocate. In the case law relied upon in the case of Anil Pumps (P) Ltd. (supra), the brand name was owned by Anil who is the director of the appellant-company. Hence the said case law would not be applicable to the facts of the instant case. In view of that, applicant failed to make out a prima facie case for waiver of predeposit of the entire am .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates