Family Name use not amounts to use of Brand Name of 3rd Parties

M/s Rastogi Furnishers & Decorators P. Ltd. Vs. CCE (CESTAT Delhi) Aaffixing the family name or brand name in the letter head does not amount to the use of brand name of third parties. In the instant case, there is no third party who owns the brand name of ‘Rastogi‘. The Department has neither issued any notice nor examined the firms of family members who are also engaged in the similar line of business. Only the assessee- Appellants have been made target which is not desirable. Thus, the Department has made out a poor case. FULL TEXT OF THE CESTAT ORDER IS AS FOLLOWS:- Both th...