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2023 (4) TMI 599 - AT - Central ExciseSSI Exemption (benefit of N/N. 08/2003 Central Excise dated 01.03.2003) - Exemption denied on the ground that the appellants were using brand name of another person - HELD THAT:- The logo “Touch wood” was used by the appellant as a manufacturer and the appellant has applied for registration with Trade Marks Registry. M/s SKPL has merely applied for registration of trademark logo Touch wood, therefore it cannot be alleged that the appellant is using trademark of another person. In fact, appellant is a manufacturer of goods under the said logo and SKPL has merely applied for registration of said logo for trading of goods. Furthermore, the logo Touch wood was registered in the name of the appellant and the application filed by M/s SKPL for registration of touchwud logo is rejected by Trademark Registry. he logo “Touch wood” was used by the appellant as a manufacturer and the appellant has applied for registration with Trade Marks Registry. M/s SKPL has merely applied for registration of trademark logo Touch wood, therefore it cannot be alleged that the appellant is using trademark of another person. In fact, appellant is a manufacturer of goods under the said logo and SKPL has merely applied for registration of said logo for trading of goods. Furthermore, the logo Touch wood was registered in the name of the appellant and the application filed by M/s SKPL for registration of touchwud logo is rejected by Trademark Registry. As the Trademark Registry has recognized the logo Sunshine used by M/s SKPL all different and registered the same in the name of the appellant. In that circumstances, benefit of SSI exemption cannot be denied to the appellant - Further, it is a fact of record that the logo ‘Touchwud’ was registered in the name of the appellant and they are using the said logo as manufacturer whereas M/s SKPL has applied for registration of logo Touchwud being trader in their name and their application for registration has been rejected by the Trademark Registry. The appellant is not using brand name of another person and have not contravened Para 4 of the Notification No. 01/2003, Central Excise dated 01.03.2003, therefore is entitled to get the benefit of SSI exemption under the said notification - Appeal allowed.
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