Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2015 (10) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2149 - SC - Central ExciseBenefit of SSI Exemption - Use of Brand name of others - Notification No. 1/93 dated 28.02.1993 - Held that:- Respondent is using brand name 'BILZ' of a foreign company which makes the respondent ineligible to seek exemption under the aforesaid Notification. However, it has come on record that the foreign company, viz., M/s. Otto Bilz Wekzugfabrik GMPH & Co., a German company, has assigned the trade mark 'BILZ' in favour of the assessee under Agreement dated 18.06.1996 with right to use the said trade mark in India exclusively. Because of the aforesaid assignment, the assessee is using the trade mark 'BILZ' in its own right as its own trade mark and therefore, it cannot be said that it is using the trade mark of 'another person'. We, thus, are in agreement with the view taken by the Customs, Excise and Service Tax Appellate Tribunal that the assessee would be entitled to the aforesaid Exemption Notification. - show cause notice dated 31.03.1999 which pertained to the period July, 1997, to March, 1998, is held to be time barred by CESTAT and further holding that the Revenue could not avail the benefit of proviso to Section 11A of the Central Excise Act. Finding of the CESTAT on this issue is also without any blemish. - Decided against Revenue.
|