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2019 (2) TMI 1776 - AT - Central ExciseSSI exemption - use of brand name of others - ‘free floating’ brand name or not - demand alongwith interest and penalty - CBEC No. 52/94-CX dated 01.09.94 - HELD THAT:- It is seen from the record that the brand names which have used by the appellant is not belonging to them but held by the other persons, the identity of which has not been established by the department. In such circumstances, these brand names are required to be treated as ‘free floating brand names’ and therefore can been used by any person - This issue has also been clarified by CBEC vide its circular dated 01.09.94. This issue regarding the use of brand name which is not belonging to any person has been examined in various cases by this Tribunal, wherein it is held that brand name which is free floating and not belong to a particular person the benefit of SSI exemption is not deniable - reliance can be placed in the case of AMPLE INDUSTRIES VERSUS COMMISSIONER OF C. EX., RAJKOT [2007 (8) TMI 156 - CESTAT, AHMEDABAD]. The SSI benefit cannot be denied to the appellant - appeal allowed - decided in favor of appellant.
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