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2017 (12) TMI 1485 - CESTAT BANGALORESSI exemption - use of brand name or others - Held that: - the same Commissioner in respect of the another unit using the same name has taken a view that there is a difference in the nature of logo and the word ‘Lakshmi’ which was used by the assessee and held by order dt. 24/04/2008 that the assessee is entitled for SSI exemption as they are not used brand name or trade name of another - The learned Commissioner has also relied upon the decision in the case of Grasim Industries Ltd. and other decisions which have now been relied upon by the Revenue to come to the conclusion that the appellants are entitled for SSI benefit as they have not used the same brand name belonging to another company - SSI exemption allowed - appeal allowed.
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