COMMR. OF C. EX. Vs. SPEEDWAY RUBBER FACTORY

JUDGEMENT

(1.) The Revenue filed this appeal against the order in appeal passed by the Commissioner (Appeals).

(2.) Brief facts of the case are that the respondents are engaged in the manufacture of Tread Rubber Vulcanised and Un -vulcanised and were clearing the goods under the brand name of "Speedways Rubber Factory". A show cause notice was issued to the appellant of denying the benefit of Small Scale Exemption Notification on the ground that they were clearing the goods under the brand name of "Speedways". The Revenue filed the appeal and the same was dismissed by the Commissioner (Appeals).

(3.) The contention of the Revenue is that the two Trade Marks "Speedways" and "Speedways Rubber Factory" shared close resemblance and were identified with one and the same family and the same goods. Therefore, the appellants are not entitled for the benefit of Small Scale Exemption Notification.