- (1.) We have heard the learned Counsel appearing for the parties.
(2.) Our attention is drawn to the findings recorded by the Commissioner wherein it is recorded that mark or symbol "K" appears in all types of letter heads of M/s. V.K. Pumps Industries (P) Ltd. and in the name plates of V.K. Pumps Industries (P) Ltd. At another place, the Commissioner had also recorded that there is a technology transfer agreement entered by M/s. V.K. Pumps Industries (P) Ltd. which is of great significance. The Commissioner has also recorded that from the statement of the Director of this company and technology transfer agreement it is evident that M/s. V.K. Pumps Industries (P) Ltd. is using the mark or symbol "K" in their products. As against the aforesaid findings recorded by the Commissioner the CESTAT gave no opinion at all nor the aforesaid findings have been discussed or analysed.
(3.) In that view of the matter, we are of the considered opinion that being the Tribunal, a Statutory Authority and being vested with the responsibility of appreciating and recording findings on facts, it was expected that it would analyse and discuss the reasons for arriving at the said conclusion by the Commissioner before taking a contrary view.;