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2015 (12) TMI 1153 - CESTAT NEW DELHISSI exemption - registration of brand name subsequently - assessee was registered with the trade mark Weston on 01.05.1992, but, a demand alongwith interest for the period November 1991 to 31/04/1992 (prior to registration of the trade mark) was upheld - Held that:- Tribunal in the earlier order directed the Adjudicating Authority as to whether the brand name 'Weston' was registered under the Trade and Merchandise Marks Act, 1958 in favour of the appellant for telephones w.e.f. 01.05.1992. There is no dispute that the trade mark authority registered the trade mark w.e.f. 01.05.1992. So, the Commissioner (Appeals) rightly set aside the demand for the period from 01.05.1992. - Board clarified that before the denial of benefit of SSI exemption notification regarding ownership of the brand name/trade name, it should be ascertained from each case. In the present case, there is no dispute that the assessee owned the brand name w.e.f. 01.05.1992. We find that the case is covered by the decision of the Tribunal in the appellants own case. Hence, the appeal filed by the Revenue has no merit. - Matter related to limitation need to decided - Decide against Revenue.
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