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2010 (12) TMI 404 - AT - Central ExciseSSI Exemption - Brand name of other person - the trade mark registration is in the name of the respondents, respondents have been able to establish that the trade mark belongs to them. The registration certificate is dated 31-3-2010 - The brand name could not have belonged to someone else even for the earlier period -the decision of the Hon’ble Supreme Court in the case of CCE, Mumbai v. Bigen Industries Limited - [2006 (4) TMI 124 - SUPREME COURT OF INDIA]to support his contention that once the trade mark is registered in the name of assessee by a statutory authority authorized to do so recognizing the assessee to be the sole proprietor of trade mark, the benefit of SSI exemption would be available - Hence, the appeal filed by the Revenue has no merits and accordingly, is rejected - Decide in favour of assessee.
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