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TMI Blog2018 (3) TMI 1540X X X X Extracts X X X X X X X X Extracts X X X X ..... provision of clause 4 of the notification would not apply - Such dairies are being manufactured by the appellant under the job work on orders of LIC which were meant to be used as gifts by LIC and it cannot be said that the appellant has manufactured the same with the brand name of another person. Time Limitation - Held that: - the demand is hit by time bar inasmuch as the fact of appellant hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oration of India wherein the logo/monogram of LIC was printed. The appellant had cleared said dairies by availing the small scale exemption in terms of Notification No.8/2002-CE and 8/2003-CE. 2. Revenue by entertained a view that as the appellant used the brand name of LIC they were not entitled to avail the SSI notification benefits. Accordingly, proceedings were initiated against the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and name or trade name of another person. The brand name or trade name stands explained in the Notification itself as a name or a mark which is used in relation to such specified goods for the purpose of indicating or so to indicate a connection in the course of trade between such specified goods and some person using such name or mark. As such in terms of the said definition of brand name, the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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