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2015 (12) TMI 1582 - AT - Central ExciseSSI exemption - benefit of N/N. 9/2003-C.E., dated 1-3-2003 - use of brand name of others - ‘Paras’ - ‘Wonder 555' - whether brand name belonged to others or it did not belong to anyone, thus, making it eligible for use by anyone, and avail SSI exemption? - Held that: - N/N. 9/2003-C.E., dated 1-3-2003, inter alia, states that “exemption contained in the notification shall not apply to the specified goods bearing the brand name or trade name, whether registered or not of another person. ……” It is thus evident that to deny the benefit of the said exemption to the impugned goods, it has to be established that the brand names ‘Paras’ and ‘Wonder 555’ belonged to some other person(s). We are not in agreement with the contention of the ld. DR that if the brand names did not belong to the appellant, they necessarily belonged to others, as we find this contention fallacious because a brand name or trade name need not necessarily belong to someone in which case everybody would be entitled to use it. We find that in the primary adjudication order as well as the impugned order it is nowhere claimed, leave alone shown, that these brand names belonged to some other person(s) and consequently the very basis for denial of benefit under N/N. 9/2003-C.E. collapses. Benefit of notification available - appeal allowed - decided in favor of assessee.
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