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2019 (2) TMI 1415 - AT - Central ExciseSSI Exemption - use of same brand name by different firm of Family members - N/N. 8/2003-CE dated 01.03.2003 - Held that:- The brand name ‘Vivek’, the same was belonging to a family and members of the family for using the said brand and all were claiming as their own brand. Though there were some dispute among the family members regarding ownership of ‘Vivek’ brand but later on in a Civil suit they filed the consent that all are eligible to use the brand and there will be no objection in using the said brand by all the assessees. All the assessees become owner of Vivek brand, accordingly it cannot be said that any of the assessees against when demand was confirmed is using the brand name of another person. In the facts all the assessees are owner of ‘Vivek’ brand. Therefore, all are eligible for SSI exemption Notification No. 8/2003-CE - appeal allowed - decided in favor of assessee.
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