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2015 (12) TMI 1351 - AT - Central ExciseSSI Exemption - Use of other's brand name - onus to prove that brand name not belong to any other person - Eligibility to avail benefit of small scale under Notification No. 8/2002 dated 1.3.2002 - Held that:- There is no dispute as to the fact that the respondents had produced metal label which is affixed on each and every machines and it is recorded by the first appellate authority that the name plate contains details, such as name of the manufacturer in full, name of the product, model, sr. no. address, telephone no., fax no. and e.mail no. The first appellate authority has recorded the findings to the fact that there were no words or letters which would indicate that "SAMS"is a brand name affixed on such machines. The said particular name plates were produced before us and on perusal of the same, we find that the said label does not indicate that the machines are cleared with a brand name ‘SAMS'. In fact the said label indicated exactly the manufacturer's name and details which is Sams Techno Mech and Sams Tool machine as the case may be. If department wanted to deny the exemption notification on the ground that the brand name or their name is of another person, they must prove the case and the respondent cannot be asked to prove that trade name/brand name does not belong to any other person. We find that said metal label which was produced before us, creates an impression that the said machine is manufactured by SAMS Machine Tools or SAMS Techno Mech as the case may be - impugned orders are correct and do not require any interference - Decided against Revenue.
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