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2018 (5) TMI 108 - AT - Central ExciseSSI exemption - use of brand name - case of Revenue is that the respondent have used the brand name ‘RIAT SONS’, whereas the brand ‘RIAT’ belonged to another person i.e. M/s.RIAT Machine Tools - Held that: - the respondent is using the brand name ‘RIAT SONS’ while the brand name ‘RIAT’ was owned by M/s.RIAT Machine Tools (M/s.RMT). Admittedly, both the brand names were registered with the trade mark authority and recognized as not similar. It is documented from the brand name registration certificate dated 24.9.2005 submitted by the respondent and from para 4 of the show cause notice that the brand name used by the respondent is ‘RIAT SONS’ and by M/s. RMT is ‘RIAT’ and the two brand names were not similar and were distinct brand names. In that circumstance, it cannot be said that the respondent is using brand name of another person - appeal dismissed - decided against Revenue.
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