2018 (4) TMI 534

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -CE? - Held that: - the appellant herein, by a specific "Buyer Seller Agreement" agreed to supply processed water bearing brand "RAMA"; logo had to be embossed on the cap of the bottle and hologram stickers of the same brand has to be fixed on the bottles and the agreement provides that in the absence of these three requirements, the products would be treated has duplicate items by the purchasers. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... all scale exemption as contemplated in notification No 8/2003-CE or otherwise, on the ground that they were manufacturing goods bearing a brand name of others. It is the case of revenue that the appellant had manufactured processed mineral water in pet bottles with brand name RAMA ; while it is the case of the appellant that the brand name is not belonging to them and not anyone else. 4. Afte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t the goods manufactured by the appellant had brand name of RAMA which was not belonging to them. 5. The findings on factual matrix finding of the authorities are not effectively controverted by the appellant in the appeal. Accordingly in the facts of this case we find no merits in the appeal filed by the appellant. 6. Impugned Order is upheld on the appeal stands rejected. (Operative .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X