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2015 (10) TMI 1170 - CESTAT AHMEDABADDuty demand - Wrong availment of SSi Exemption - Use of other's brand name - Held that:- Trade Mark authority by Order No.TM-46/70/381, dt.31.12.2008, certified that M/s Harsh Industries, amongst others are registered as subsequent proprietor of Trade Mark “HARSH” as from 28.09.2000 by virtue of Deed of Assignment dt.31.03.2001. As the Trade Mark authority accepted that Respondent is proprietor of Trade Mark “HARSH” from 28.09.2000, then the demand of duty for the period 2003-04 to 2004-2005 on this ground is not sustainable. We have also noticed that the submissions of the Revenue before the Tribunal were refuted by the Respondent. Hence, there is no need to discuss all these things. - No reason to interfere with impugned order - Decided in favour of assessee.
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