9911796707
TMI Blog2007 (8) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... -work for Kiran group of Units and many others - revenue recovered slips marked “Kiran dyed yarn” from appellant’s premises – appellant has no dyeing plant in premises – slips were sent by Kiran group to make the identification of their goods easy – principal manufacturer dyes the yarn itself – exemption under Not. no. 1/93 not deniable X X X X Extracts X X X X X X X X Extracts X X X X ..... asting slips of brand name of "Kiran dyed yarn" on the cartons and as such are using the brand name of other persons, in which case exemption under Notification No. 1/93 is not available to them. The said proceedings culminated into an. impugned order passed by the original Adjudicating Authority and confirmed by the Commissioner (Appeals). The appellant has taken a categorical stand that they are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them. 3. There is nothing on record to refer in the shape of finding of the lower authorities to counter the appellant's plea that they have no plant or machinery for dying of yarn. Inasmuch as Kiran is the brand name of dyed yarn, recovery of slips from their factory premises, which they are putting on the textured yarn for the purpose of identification cannot amount to use of brand name of ano ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Tribunal's decision in the case of M/s. S.A. Industries [2000 (121) E.L.T. 393 (Tribunal) would be applicable laying down that use of brand name on the covers will not amount to use of brand name on the goods. In any case as already observed by us such pasting of slips on the old and used cartons in which yarn is filled for the purposes of identification will not amount to use of brand name ..... X X X X Extracts X X X X X X X X Extracts X X X X
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