Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 432 - AT - Central ExciseSSI Exemption - denial on the ground that assessee was using brand name of third party - Extended period of limitation - Held that:- While filing the declaration under Rule 173B of Central Excise Rules, 1944, the assessee has declared that they are using the brand name ‘MEFA’ which is their company’s name - Therefore, it cannot be alleged that the assessee has not declared the fact that of using the brand name of third party. In that circumstance, the Ld. Commissioner has rightly dropped the demand pertaining to the extended period of limitation. Use of brand name - case of appellant is that vide deed of assignment dt.5.10.2003, the assigner has assigned its rights to use trade mark to the assessee - Held that:- The assessee has placed on record assignment deed as well as lease deed in favour of use of said brand name, plant, machinery of M/s.Metal Fabrics India Pvt.Ltd. although the said lease deed/assignment deed has not been registered - the assessee is entitled to claim the benefit of SSI exemption notification as the assessee is not using the brand name of third party - benefit allowed. Appeal allowed - decided in favor of appellant.
|