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 610 - AT - Central ExciseSSI Exemption - use of Brand Name of other person - brand name coined by the appellant and its marketing agencies - Held that: - Since it is not disputed that the coining of the brand name together by the appellants and the customers, it is the bounden duty of the department to establish that the appellant has been using the brand name belonging to another. The marketing agencies have produced letters stating that they do not claim any ownership of such brand name - it cannot be held that the appellant has been clearing goods with the brand name belonging to another person. With regard to issue of parallel invoice, the amount involved is only ₹ 13,219/- therefore, the appellant would come within the SSI exemption limit. Appeal allowed - decided in favor of appellant.
|