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2011 (6) TMI 572 - AT - Central ExciseSSI exemption - department was of the view that the brand "RAVI MASALE" belonged to Shri Phulchand Jain, proprietor of Jain Gruh Udyog and, therefore, M/s. Jain Spices and Agro Products have manufactured the excisable goods, namely, pickles and spices, bearing the brand name of another person and hence they were not eligible for the small-scale exemption under the aforesaid notifications - respondent contested that the brand name "RAVI MASALE" belonged to the Jain family and all members of the family were entitled to use the said brand name under a memorandum of understanding dated 18/04/1994 amongst the members of the family and, therefore, they are not using the brand name of any other person – Held that:- as per the Memorandum of Understanding which relates to joint ownership of brand "RAVI MASALE", all the five members of the family are joint owners of the brand name "RAVI MASALE" and each one of them could use the brand name in their own manufacturing and trading activities. no infirmity in the impugned order. appeal filed by the department dismissed
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