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2018 (1) TMI 1083 - AT - Central ExciseSSI exemption - use of Brand Name - The whole case of the Department is based on the photographs taken from the premises of the buyer (SKIT) and the statement recorded by the Department of the Director and Registrar of the Institutes, which were retracted later - Held that: - there is no material available with the Department to allege that the assessee-Appellants were using the brand name of another person. In fact, “Rastogi” is not a brand name of any other person and is being used by the family members. “Rastogi” is a surname/family name for which every family member is entitled to use. The Department has neither issued any notice nor examined the firms of family members who are also engaged in the similar line of business. Only the assessee- Appellants have been made target which is not desirable. Thus, the Department has made out a poor case. The assessee-Appellants have not used any registered brand name of the third party - the assessee-Appellants are entitled for the SSI exemption, as per law - Appeal allowed - decided in favor of appellant.
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