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2015 (5) TMI 95 - AT - Central ExciseWaiver of pre deposit - Availment of SSI Exemption - Use of other company's brand name - Held that:- So far as the brand names "Ultra White", "Korean", "Samsung" Champion" and "Diamond Gold" are concerned, the department has not identified as to whom these brand names belong while according to the Appellant these brand names do not belong to anybody. In view of this position, we are of the prima facie view that the goods on which these brand names have been used, cannot be denied the benefit of the SSI exemption. - As regards the goods on which the brand name "Decotouch" and "Diamond Gold" have been used, the department's case against the appellant is that these brand names do not belong to Appellant but are registered in the name of M/s. Diamond Water Proof Compound Ltd., who have assigned these brand names under two assessment deeds to M/s. Diamond Retail Mart and M/s.Diamond Retail Mart, in turn, has assigned these brand names to the appellant. The Apex Court in the case of Primella Sanitary Products (2005 (4) TMI 70 - SUPREME COURT OF INDIA) has upheld the Tribunal's order allowing the SSI exemption under notification no.175/86-CE and 1/93, when the assessee was using the brand name registered in the name of another person under a bona fide assignment deed. We find that the same view has been taken by the Apex Court in the case of Vikshara Trading & Invest P. Ltd. (2003 (8) TMI 49 - SUPREME COURT OF INDIA). - amount already deposited by the appellant is sufficient for hearing of this matter and as such, the requirement of pre-deposit of the balance amount of duty demand, interest and penalty is waived for hearing of the appeal and recovery thereof is stayed - Stay granted.
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