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2017 (4) TMI 27 - AT - Central ExciseSSI exemption - use of brand name of others - Held that: - the brand name “Naughty” is in the name of Shri Sanjay Agrawal, one of the Directors of M/s. Naughty Foods Pvt. Ltd. The said brand name was registered as manufacturer and merchant in the name of Sanjay Agrawal. He was using the above brand name earlier as proprietor of M/s. Naughty Foods. The Commissioner (Appeals) recorded that Shri Sanjay Agrawal being owner of the brand name has used the said brand name in respect of the goods manufactured in the unit in which he was Managing Director - exemption allowed - appeal dismissed - decided against Revenue.
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