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2016 (11) TMI 228 - AT - Central ExciseSSI exemption - use of brand name - Notification No. 8/2003-CE - exclusion of export turnover - It was alleged that these two partnership firms cannot be considered as separate legal entities for the purpose of calculation of SSI exemption and there turnover has to be clubbed together for this purpose - it has been brought out during investigation that HP and HPC do not have separate arrangement for keeping raw materials and finished goods and these are stored in common premises only - Held that: - it is clear that there is complete common administration and financial control of the two firms. Day-to-day affairs of HPC are managed by the partners of the HP - The brand name apparently cannot belong to two different entities if the appellants arguments of HP and HPC are two different legal entities for SSI exemption then use of common brand bane will deprive atleast one of them from SSI exemption. Regarding the claim of the appellant for exclusion of export turnover, we find that the appellants themselves did not export the product - in the absence of categorical evidence supported by documents, the claim of the appellant cannot be considered - Appeal dismissed - decided against the assessee.
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