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2017 (10) TMI 1107 - AT - Central ExciseSSI Exemption - use of brand names - case of appellant is that the brand names were owned by the wife of Shri Mahesh Chand Goyal, Karta of the family and Shri Sundeep Kumar Goyal. This was a family settlement - Held that: - From the ratio laid down by the Hon’ble Supreme Court in the case of CCE vs Minimax Industries, [2011 (1) TMI 782 - DELHI HIGH COURT], it is evident that the brand name can be utilized by the family members. However, regarding the turnover of the two units, which were engaged in the manufacture, it is not clear from the record whether it was clubbed or not. For this limited purpose i.e. clubbing of the turnover of the two units, the matter remanded to the original authority to decide the same de novo. Appeal allowed by way of remand.
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