2006 (6) TMI 5

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..... rder. 2. M/s. Viraj Associates have been charged with the denial of SSI benefit on the grounds that they used the initials of' 'DVK' logo of another person and the mark 'Popular', which belongs to another person, as well as the mark of 'Hansu' which belongs to one M/s. Hansu Controls Ltd. Consequently penalties on the proprietor Rajesh Dahanukar and Managing Director of Viraj Plastics Pvt. Ltd., .....

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..... interest in course of trade or that the trade they are known by such markings. The marking 'Hansu' is on different footing. They are admittedly put as the brand/trade name of M/s. Hansu Controls Ltd. and materials findings to that effect exist. Following the settled law in the case of CCE vs. Bhalla Enterprise, 2004 (65) RLT 444 (SC) =2004 (173) ELT 225 (SC) and Board's orders issued vide Circul .....

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..... r authorities sets aside. 5. As regards penalties, arrived at, in this case it is to be observed and found that the issue of eligibility to SSI units an exemption, on the question of using another person marks is and was a vex question of law and facts and has been settled recently by the decisions of the Apex Court. In this view of the matter we cannot find any reason to uphold or call for any .....

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