Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 71 - AT - Central ExciseSSI exemption - use of Brand Name of others - the assessee is partnership firm which was established by two brothers and they have surrendered their right in favour of their sons - Held that: - trade mark was used by the sons who replaced their fathers as partner - they are entitled to use the trade mark specially when this trade mark is not belonging to any other person or nobody or claimed by any other person. Reliance placed in the case of Kali Aerated Water Work, Salem Versus Commnr. of Central Excise, Madurai [2015 (6) TMI 226 - SUPREME COURT], where it was held that Trade name 'Kalimark Aerated Water Works' and trade mark mentioned in the said agreement would remain vested in all the parties including the appellant and the appellant was also allowed to use the same. Appeal allowed - decided in favor of appellant.
|