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2018 (6) TMI 119 - CESTAT CHANDIGARHSSI Exemption denied - duty demand - using the brand name of third party - exemption denied on the premises that the appellant is using the brand name ‘Kohli’ owned by M/s RSV Industries (India) under the proprietor of Shri. Rajinder Kumar Kohli - Held that:- The brand name being surname of the partner used by the appellants - See case of Pethe Brake Motors (P) Ltd [2015 (5) TMI 491 - SUPREME COURT] wherein as held the respondent assessee was not using the branded name of another person and the name used was the surname of the Director of the assessee Thus appellant is entitled for benefit of SSI exemption under N/N. 8/2003-CE dated 01.03.2003 - appeal allowed - decided in favor of appellant.
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