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2019 (1) TMI 1771 - AT - Central ExciseSSI Exemption - use of brand name of others - appellant had been clearing manufactured goods under the brand name ‘ADVANCE’ which allegedly belonged to the joint venture partner in the United States of America and the use being that of an ineligible brand name, it was concluded that duty liability should be discharged without the benefit of the exemption notification - HELD THAT:- Reliance placed in the decision in the case of COMMR. OF C. EX., MUMBAI-V VERSUS CAPITAL CONTROLS INDIA (P) LTD. [2010 (7) TMI 465 - CESTAT, MUMBAI] where it was held that any absolute right over the brand name was not transferred or assigned by the Licensor to the assessee. Therefore, the respondent cannot claim SSI benefit on the strength of the said agreement, though they can claim the benefit on the strength of the certificate of registration. The decision of the Tribunal pertains to the period from April 1998 to June 2000 - The present dispute pertains to the period from April 2003 to November 2003 and from May 2004 to December 2004. In the light of the above decision of the Tribunal, entitling the appellant the use of brand name as their own, the findings of the first appellate authority fails. Appeal allowed - decided in favor of appellant.
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