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2017 (2) TMI 943 - CESTAT MUMBAISSI exemption - use of brand name by others - Recovery of duty - duty not paid on the ground of being eligible for exemption from duty as small scale units - the products manufactured by the appellant bear the mark ‘MULTIPLEX’ under which M/s Multivision Electronics Pvt Ltd also manufactures the same goods - Held that: - The exemption notification supra denies the benefit only if the brand does not belong to the user and the statements of key functionaries do not admit that the brand has been borrowed from any other. The contention of Revenue that brand does not belong to appellants merely because it is used by someone else is also not borne out and the absence of such evidence was noted in Minimax Industries v. Commissioner of Central Excise, Delhi-II [2010 (1) TMI 1040 - CESTAT NEW DELHI] where it was held that Mere user of the name or logo used by others which has not acquired the status of brand name or trade name within the meaning of the said expression under the said notifications, in our considered opinion cannot amount to violation of condition No. 4 of the said notification. Appeal allowed - decided in favor of appellant.
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