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2016 (8) TMI 33 - AT - Central ExciseSSI exemption - use of brand name - Held that:- though the trade mark BONNE was registered in favour of the appellant-assessee with effect from 27.4.2004, they were clearly entitled to use the brand name in their territories assigned to them from 1990 onwards as has been confirmed by the Hon’ble Delhi High Court by way of judgment dated 18.12.91. As such, there is no valid reason to deny the benefit of SSI notification benefit during the period of dispute on account of use of the brand name belonging to some other person. Our conclusion is further firmed up in the light of the fact that the other branch of the family has already been allowed the benefit of SSI exemption notification while using the same brand in the respective territories assigned to them. SSI exemption allowed - Decided against the revenue.
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