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2024 (1) TMI 244 - AT - Central ExciseSSI Exemption - use of brand name of another person - Brand “Roopkala” owned by family and used by the appellant being one of the family member - N/N. 08/2003-CE dated 01.03.2003 - HELD THAT:- The fact is not under dispute that the brand ‘Roopkala’ belongs to a family and the same is used by different members of the same family. It is also found that either side have no objection in use of ‘Roopkala’ brand. Moreover, the appellant is using the ‘Club Roopkala’ and the allegation is that the appellant is using the brand name of another person i.e. ‘Roopkala’. Firstly, even if the same brand name is used by two family members, it cannot be said that one is using the brand name of another person. The appellant is entitled for SSI exemption Notification No. 8/2003-CE. Therefore, the impugned order is set aside - Appeal allowed.
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