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2017 (3) TMI 372 - AT - Central ExciseDenial of benefit of exemption - Notification no. 8/2001-CE - There is no dispute that the impugned brand names are registered with various individuals - Held that: - the notification does not restrict the exception to registered brands and, hence, it would only be reasonable to conclude that such a touchstone was not intended by the Central Government when it issued the exemption notification - The exception accorded in the exemption notification to certain branded goods has a different objective. No uniform rule can be promulgated for admitting to the benefit or for denial of the exception. A small unit that balances on the edge of survival can hardly be expected to find the resources to do so and we would be condemning the small units to stagnate by denying them the opportunity to grow through brand building - The use of the brands by appellants cannot be considered to have intended to communicate a connection in the course of trade with the person who purportedly owns the brand name - Appeal allowed.
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