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TMI Blog2009 (12) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... 005 of Commissioner (Appeals), Guntur. A common dispute is involved in all the appeals. Allowing appeals filed by the Revenue, the Commissioner (Appeals) confirmed duties short paid by the appellants on clearances of their respective finished goods as per the following details. S/No. Appeal No. OIA No. date Name of Party Period of dispute Duty (in Rs.) 1. 264/06 08/2005, dated 15-12-2005 M/s. Sudha Industries 1-3-2002 to 28-2-2003 1-4-2003 to 30-11-2003 4,36,671 + 7,99,964 2. 339/06 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 (165) E.L.T. 481 (S.C.)]. In the similar appeals filed, the appellants have taken the sole ground that the appellate authority wrongly relied on the ratio of Rukmani Pakkwell Traders case (supra). The original authority had dropped the proposals to demand the respective amounts confirmed following C.B.E. C. Circulars on the subject. Appellants seek to vacate the impugned orders. 3. We have heard both sides. 4. We have carefully perused the case records and considered the rival submissions. We observe that the impugned goods bore the trademark KUMAR prominently on them and that the same was the registered brand name of another person M/s. Lakshmi Ganapathy Engineering Works, Tenali. M/s. Lakshmi Ganapathy Engineering Works, Tenal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umber, drawing number, symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. 6. The Tribunal then proceeds on the basis that the exemption can be denied only if trade mark or brand name is used in respect of the same goods for which the trade mark is registered. In coming to this conclusion we are afraid that the Tribunal has done something which is not permissible to be done in law. It is settled law that Exemption Notifications ..... X X X X Extracts X X X X X X X X Extracts X X X X
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