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2017 (10) TMI 892 - AT - Central ExciseSSI Exemption - N/N. 08/2003-CE dated 01.03.2003 - use of brand name of others - The case of the Revenue is that, one Shri Pran Nath Khanna was the owner of brand name for the intended goods. As the same was registered in his name with effect from 15.07.2004 vide registration certificated dated 13.02.2006, therefore, it was proposed in the show cause notice that as the brand name Everest is owned by the 3rd party. Held that: - As per the settlement agreement, all the parties to that agreement having the right to use the brand name individually or working together for manufacturing the same product of earlier EEW. Further, Smt. Asha Khanna, partner of respondent was the party to the settlement who was entitled to use the brand name EVEREST for manufacturing the product manufactured by earlier EEW. In that circumstance, the respondents are using their own brand name. Admittedly, the partners of EEW are having the right to use brand name EVEREST individually or working together. Therefore, benefit of N/N. 8/2003 dated 01.03.2003 cannot be denied to the respondents. As in the case in hand, as per settlement agreement dated 21.05.1989, the respondent were having the equal right to use the brand name EVEREST, in that circumstance, it cannot be said that respondents are using the brand name of another person. Therefore, the respondent are entitled to avail the benefit of exemption N/N. 08/2003-CE dated 01.03.2003 - appeal dismissed - decided against Revenue.
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