Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 344 - AT - Central ExciseSSI exemption – Brand Name - As per revenue brand name NITCO is also used by other group companies which are controlled by the same family, the appellant company is not eligible for the benefit of SSI exemption as the combined turnover of all the group companies is more than Rs. 3 Crore. – Demand of duty/interest/penalty accordingly. Held that:- Certificate issued by the Trade Marks Authority makes it clear that the brand name belonged to the appellant. In such a case, the denial of benefit of exemption Notification on the ground that other companies are also using the said name is not in accordance with the notification. Just because the said brand name Nitco which is owned by the appellant is being used by other companies, the appellant cannot be denied the benefit and also all other group companies who are using the said brand name Nitco are not availing the benefit of SSI exemption and are clearing their final products on payment of duty. Thus, impugned order is set aside. Appeal is allowed.
|