Supreme Court of India
Kali Aerated Water Works, Salem v. Commnr. of Central Excise, Madurai
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From the headnote
Central Excise Act, 1944: SS/ Exe.mptiori- Notification 1193-CE dated 28.2.1993 (as amended by Notification No. 59194-CE dated 1. 3. 1994) - Brand name of another person - Benefit of exemption under the Notification denied by the Revenue on the ground that brand name 'Kalimark' which belonged to another person was used by appellant on the goods manufactured by it - Held: By virtue of a Family Settlement contained in the deed of Mutual Agreement, the trade name 'Ka/imark' vested in all the parties including the appellant-As per agreement, appellant was allowed to use the same and not required
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