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2018 (7) TMI 241 - AT - Central ExciseSSI Exemption - use of Brand Name of others - it was alleged that brand name of “Le Royal Meridien” which is owned by “Star Wood Hotels and Resorts Ltd.” for clearance of cakes, cookies and pastries - N/N. 8/2003-CE dated 1.3.2003 - Held that:- The appellants have entered into an agreement with Meridien SA dated 12.4.2000 by which they have acquired the brand name “Le Royal Meridien”. They have been given the exclusive right to use the brand name till the expiry of the agreement. Therefore, it cannot be said that they are using the trademark of another person. This issue was considered by the Hon’ble Supreme Court in the case of Otto Bilz (India) Pvt. Ltd. [2015 (10) TMI 2149 - SUPREME COURT], wherein the foreign brand name owner when had assigned the trademark to the Indian company under an agreement with the right to use the trademark exclusively in India, the Hon’ble Court held that the Indian company is entitled to SSI exemption. The denial of SSI exemption is without any basis - penalty imposed on Managing Director of M/s. Appu Hotels Ltd. is set aside - appeal allowed - decided in favor of appellant.
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