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Commissioner Of C. Ex. vs Malabar Oxygen Pvt. Ltd. on 27 December, 2004 cites

Madurai Soft Drinks Pvt. Ltd. vs Cce on 27 September, 2002

15. The Original Authority has, on the other hand, relied upon the decision of the Hon'ble Tribunal in the case of Cochin Soft Drinks v. C.C.E., reported in 1996 (86) E.L.T. 275. The facts of the case are quite different from the present one inasmuch as the markings in the case of soft drinks clearly connotes to the buyer of the soft drink a known brand name indicating the link between product and the brand owner. It is not the same case herein as the markings are basically in compliance of the requirements under the Gas Cylinder Rules and the same do not constitute any brand name or trade name.
Customs, Excise and Gold Tribunal - Bangalore Cites 13 - Cited by 9 - Full Document
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