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2016 (2) TMI 150 - AT - Central ExciseDenial of SSI exemption - demanding duty and imposing penalty - APSL was clearing the goods bearing brand name 'Newman' belonging to other person viz. Newman Valve Industries [NVI] who has applied for registration of the brand name 'Newman' - Held that:- On examining the documents we do not find any substance in the contention put forward by Revenue. As already stated, these documents show that NVPL had applied for registration of trademark. So the brand name Newman does not belongs NVI. NVPL being a company incorporated, and having separate legal identity it cannot be said that merely because Shri Ashwini Sharma has signed the letter or application for registration the brand name 'Newman' would belong to NVI. The appellants have put forward a consistent case from the very beginning denying the fact that brand name 'Newman' belongs to NVI. Further the documents substantiate this contention. In such circumstances, the impugned order passed denying the SSI exemption and demanding duty and imposing penalty is not legal and proper. The same is liable to be set aside. - Decided in favour of assessee
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