Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (2) TMI 616 - AT - Central ExciseSSI Exemption - use of brand name of others - allegation is that use of brand name ‘Le Royal Meridien’ and were clearing cakes, cookies and pastries without payment of duty by claiming the exemption under Notification No.8/2003-CE dated 01.03.2003 - appellant has entered into an agreement with M/s.Le Royal Meridien” and ‘Meridien SA’ and by such agreement, the appellant has been licensed to use the brand name of ‘Le Royal Meridien’ - HELD THAT:- The very same issue was considered, analyzed and discussed in the appellant’s own case for a different period in M/S. APPU HOTELS LTD. SHRI A. SENNIMALAI VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI – I [2018 (7) TMI 241 - CESTAT CHENNAI] wherein the Tribunal held 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. The demand cannot sustain - Appeal allowed - decided in favor of appellant.
|