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2017 (10) TMI 343 - AT - Central ExciseSSI Exemption - use of brand name shared by three units - The Department's main plea is that the brand name Priya Polymers-South India is embossed on the bottom of the items manufactured by the appellant and this brand name belongs to other unit viz., M/s. Priya Polymers which is a partnership firm having partners Smt. Valsa and her husband Shri K. J. Jose - Held that: - the appellant and other two units on record belong to same family. There is evidence on record to prove that the brand name/inscription Priya Polymers-South India is not registered as brand name by the other unit viz., M/s. Priya Polymers though the wordings Priya Polymers are part of the brand name/inscription - Considering the Hon’ble Delhi High Court's decision in the case of CCE vs. Minimax Industries [2011 (1) TMI 782 - DELHI HIGH COURT], it appears that as per the facts on record, the said brand name Priya Polymers-South India cannot be called as an exclusive brand name of other unit viz., M/s. Priya Polymers. The facts indicate that the subject brand name can be said to belong to all the three units, which are owned by one family only - appeal allowed - decided in favor of appellant.
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