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2009 (4) TMI 174 - CESTAT, CHENNAIEligibility of the assesses to the benefit of SSI exemption in terms of Notification No. 1/93-C.E., dt. 28-2-93 and Notification No. 8/98-C.E., dt. 2-6-98. - The notices issued to the respondents proposed denial of the benefit on the ground that the brand name “Spear with symbol and numeral 27” and “Torch” belonged to SFPL and therefore, the respondents (SFI), a partnership firm are not eligible to the benefit of SSI exemption - The fact that there cannot be any objection to the use of the brand name of SFPL by SFI since SFPL was the major partner in SFI, does not in any way detract from the ownership of the brand name by SFPL who is an independent legal entity, namely, a limited company. - SFPL had stopped manufacturing activities using the brand name also does not make the brand name one of SFI - benefit of SSI exemption not allowable
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