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2017 (6) TMI 894 - AT - Central ExciseSSI exemption - use of brand name of others - manufacture and clearance of leather chemicals with the brand names of others - Held that: - in terms of para-5 of the SSI N/N. 8/98 dt. 2.6.98 and para-4 of N/N. 8/99 dt. 22.8.99 and 8/2000 dt. 1.3.2000. In terms of relevant paras of the above notifications, the benefit is to be denied in respect of specified goods, if cleared bearing a brand name of another person - In the present case, the allegation is that the two respondents have cleared the goods bearing the brand name of another person i.e. the brand name originally owned and used by M/s.Aksol Chemicals and subsequently by various group companies. It is on record that as per Sale Deed dt. 27.03.1998 and Deed of Assignment, all the group companies ceased to exist and the entire properties and goodwill were legally transferred to both the respondents with the consent of all the family members who were proprietors/partners in the group companies. Thus, there is no dispute that the owners of the brand name have legally assigned all the brand name to both the respondents. Since the dispute is pertaining to the period after such assignment of brand names, the clearances made by both the respondents bearing these brand names has to be held as clearances of goods bearing the brand name of respondents themselves - further, M/s.Aksol Chemicals did not exist - demand not justified. With regard to allegation that "Emi" was a brand name belonging to MTPL, we note that Smt. K.K. Maheswari, Director of MTPL in her statement dt. 2.11.2000 has categorically stated that she was not the owner of the brand name "EMI" which was used as prefix to the description of goods cleared through MTPL. Appeal dismissed - decided against Revenue.
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