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2019 (10) TMI 884 - AT - Central ExciseSSI Exemption - use of brand name of others - case of the department is that the brand name Laxmen belongs to Sanjay Umrania therefore use of brand name by Laxman Metal Sawing Co was use of brand of another person - HELD THAT - There is no dispute of the facts that the brand name Laxmen was being used by M/s Lalita Machines Tools proprietorship concern of Sh. Sanjay Umrania and also by M/s Laxman Metal Sawing Co which is a HUF proprietorship concern and Sh. Sanjay Umrania is Karta of said HUF therefore there is no dispute that both the firm belong to the same family members. In this position it cannot be said that one is using the brand name of others. The appellant is entitled for SSI exemption - Appeal allowed - decided in favor of appellant.
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