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2023 (12) TMI 1105 - AT - Central ExciseWrongful availment of SSI Exemption - use of brand name ‘BASANT’ owned by another person - ‘BASANT’ is the name inherited by both BMW and the appellant - whether the use of the brand name ‘BASANT-KS’ by suffixing the letters ‘KS’ (abbreviation for Kanwarjit Singh, Partner of the appellant firm) to the inherited name ‘BASANT’ is entirely fortuitous and is not a case of use of brand name belonging to the other person? HELD THAT:- On an identical issue regarding the brand name ‘BASANT’ this Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE & ST, LUDHIANA VERSUS M/S. BASANT PRESSES (INDIA) [2017 (6) TMI 805 - CESTAT CHANDIGARH] had held that the trademark BASANT was being used by BMW and the same even if used by M/s Basant Presses (India), they were still eligible for SSI exemption. The impugned order denying the benefit of SSI exemption is not sustainable in law - Appeal allowed.
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