TMI Blog2019 (10) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... was being used by M/s Lalita Machines Tools proprietorship concern of Sh. Sanjay Umrania and also by M/s Laxman Metal Sawing Co which is a HUF proprietorship concern and Sh. Sanjay Umrania is Karta of said HUF, therefore, there is no dispute that both the firm belong to the same family members. In this position, it cannot be said that one is using the brand name of others. The appellant is en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the department is that the brand name Laxmen belongs to Sanjay Umrania, therefore, use of brand name by Laxman Metal Sawing Co was use of brand of another person, accordingly, the appellant is not entitled for the SSI exemption. 2. Sh. N.K. Oza Ld. Counsel appearing on behalf of the appellant submits that both the units belong to one family i.e. in M/s Lalita Machines Tools. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C) Plaza Pipe Industries 2017 (357) ELT 791 (Tri.Del.) 4. We heard both the sides and perused the records. We find that there is no dispute of the facts that the brand name Laxmen was being used by M/s Lalita Machines Tools proprietorship concern of Sh. Sanjay Umrania and also by M/s Laxman Metal Sawing Co which is a HUF proprietorship concern and Sh. Sanjay Umran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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