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2017 (9) TMI 1425 - AT - Central ExciseSSI exemption - use of Brand name - Revenue has contended that mere addition of letters ‘T', R', 'C' or ‘A' to the trade name "ASOKA" is merely an internal arrangement amongst the registered partners etc. and that does not qualify them to avail SSI exemptions - Held that: - the respondent will be entitled to use the brand name "ASOKA" with the suffix 'R' to the territory allotted to them, since such a brand name is used by the respondent only after proper assignment on dissolution of the parent firm - the respondent has not used the brand name of another person so as to incur the mischief of para 4 of the SSI notifications - the decision in the case of Commissioner of Central Excise, Delhi I Versus M/s. BONNE Care Pvt. Ltd. (Vice-Versa) [2016 (8) TMI 33 - CESTAT NEW DELHI] followed - appeal dismissed - decided against Revenue.
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