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2015 (8) TMI 344 - AT - Central ExciseSSI Exempiton - whether brand name TEGU, registered in the name of the appellant in India, is not sufficient to claim exemption of Notification No. 8/2003-CE dated 01/3/2003 when the same belongs to a German company - Penalty u/s 11AC - Held that:- Appellant M/s Parag Enterprises is the registered owner of the Trade Mark TEGU in India. - On the issue of admissibility of Small Scale exemption to registered owner of a brand name in India it is observed that the same is no more res-integra - Decision in the case of ESBI Transmission Private Ltd. vs. CCE [1992 (5) TMI 33 - HIGH COURT AT CALCUTTA] followed - Decided in favor of assessee.
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