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2017 (10) TMI 744 - AT - Central ExciseSSI Exemption - use of Brand name - case of Revenue is that the appellants are removing their products using the brand name LAKSHMI owned by another unit - Held that: - the same Commissioner(Appeals) in the appellant's own case for the subsequent period i.e. September 2005 to July 2006 involving an identical issue has decided in favor of the appellant by holding that the appellants have not used the brand name of Sri Lakshmi Industries, Coimbatore and both are different and the appellants are entitled for SSI exemption - the same Commissioner in respect of the another unit using the same name has taken a view that there is a difference in the nature of logo and the word Lakshmi which was used by the assessee and held by order dt. 24/04/2008 that the assessee is entitled for SSI exemption as they are not used brand name or trade name of another - appeal allowed - decided in favor of appellant.
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