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2016 (9) TMI 727 - AT - Central ExciseSSI exemption - use of Brand Name belong to the assessee or not - similar “Brand Name” - Held that:- It is visible clearly and seen by the naked eye that the “Brand Name”; which is registered in the appellant’s name definitely is different than the Trade Mark registered in the name of M/s Navin Bharat Industries Pvt. Ltd. On this point and merits itself, we find that the impugned order is unsustainable and liable to be set aside and we do so; as there being no dispute that appellant is using only the Trade Mark assigned their products. The reliance placed by the learned Departmental Representative in the case of Rukmani Pakkwell Traders (2004 (2) TMI 69 - SUPREME COURT OF INDIA), will not carry their case any further, in as much as in that case; the registration was Brand in the name of more than one person. Registration with the Trade Mark Authority of the “Brand Name” in this case as reproduced herein is in the name of appellant. Accordingly when the “Brand Name” is in the name of appellant benefit of SSI exemption in accordance with law needs to be extended to appellant. Benefit of exemption allowed - Decided in favor of assessee.
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