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2017 (7) TMI 482 - AT - Central ExciseSSI exemption - use of Brand name of others - Held that: - the brand name Extus is used by several persons - The judgment in the case of Bhalla Enterprises [2004 (9) TMI 109 - SUPREME COURT OF INDIA] squarely covers the issue when the brand name is used by several persons. By respectfully following the same ratio, the denial of benefit of SSI exemption on this ground is not legal and proper. With regard to brand names Colter, Bezec, Fecit C etc., we find that the department has not been able to establish that these brand names does not belong to the appellants. In the statement of Shri R. Subramaniam, Director of M/s. Care-Med Pharmaceuticals, he states that these brand names belonged to appellant and that they purchased it. There is no evidence to establish such purchase and that the brand name belongs to M/s. Care-Med Pharmaceuticals. Thus, the department has not been able to establish the allegation that the brand name belongs to other person. Therefore, denial of benefit of SSI exemption is unjustified and the demand raised is unsustainable. Appeal allowed - decided in favor of appellant.
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