2005 (10) TMI 8

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..... Final Order No. 1783/2005 - Dated:- 7-10-2005 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) ORDER [Order per : T.K. Jayaraman, Member (T)]. This appeal has been filed to against the Order-in-Appeal No. 670/2002-C.E., dated 30-10-2002 passed by the Commissioner of Central Excise, (Appeals). 2. The appellants manufacture mineral waters. They claimed the benef .....

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..... cate appeared on behalf of the appellants. Shri Ganesh Havanur, the learned Departmental Representative appeared for the revenue. 4. The learned Advocate urged that the brand name does not belong to any one. The revenue has not produced any evidence to show that the brand name AQUA HUNDRED belongs to another person. She said that everybody in the family is using this brand name. She referred .....

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..... another person. There is no proper investigation by the revenue. They have simply based their decisions on the contents of the brochure and the statement of Shri R.K. Dugar. We do not find any merit in the order of the lower authorities. Hence, we allow the appeal with consequential relief (Operative portion of this Order was pronounced in open Court on conclusion of hearing) - - TaxTMI - T .....

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