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2017 (2) TMI 1072 - AT - Central ExciseSSI Exemption - use of brand name of others - denial on the ground that appellant found to be clearing the goods with the brand name Kanachur, which did not belong to them - The appellant has claimed that their unit is situated in a rural area, in the village of Permannur which is outside limits of Mangalore City Municipal Corporation. Accordingly, they have claimed that they will be entitled to the SSI notification even if it is considered that they have cleared the goods bearing the brand name of another person. Held that: - Kanachur is the name of the village and cannot be appropriated as a brand name - also, the proprietor of the appellant was earlier the partner in M/s. Kanachur Boards who were using a similar brand name - the Revenue authorities have not brought anything on record to establish that the appellant is not authorised to use the said brand name. Appeal allowed - decided in favor of appellant.
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