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2013 (2) TMI 466 - AT - Central ExciseSSI Exemption - Using brand/trade name of another - Assessee engaged in the manufacture of aluminum utensils - Chapter 76 of the Tariff - Under a brand name "NIRLEP" - Brand name of "NIRLEP" pertained to and was registered in the name of another - Notification No. 8/99 - Held that:- Following the decision in case of RUKMANI PAKKWELL TRADERS (2004 (2) TMI 69 - SUPREME COURT OF INDIA)and MAHAAN DAIRIES (2004 (2) TMI 73 - SUPREME COURT OF INDIA) that it does not make any difference whether the goods on which the trade name is used are the same in respect of which the trade name is registered. Even if goods are different so long as the trade name of some other company is used, benefit of small scale exemption Notification is not available. In favour of revenue
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