COMMISSIONER OF CENTRAL EXCISE Vs. BHUTADA CABLE INDUSTRIES

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue. Issue relates to denial of small scale exemption under Notfn. No. 175/86 -CE dated : 1.3.86 and 1/93 -CE dated : 28.2.93, on the ground that the appellant is using the brand name 'Fine Cab'. We find that the brand name 'Fine Cab' is not a registered brand name and nobody owns it. The Commissioner has properly analyzed the issue in Para 5.8 of the impugned order which is as under: -

(2.) ON going through the submissions made by both sides and taking into consideration the finding of the Commissioner, particularly in view of the fact that brand name is neither registered nor owned by anyone, there is no justification in denying the benefit of small scale exemption. We find no infirmity in the impugned order. In the result, appeal is hereby dismissed.