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2018 (3) TMI 393 - AT - Central ExciseSSI exemption - use of Brand name - N/N. 8/2003-CE dt. 01.03.2001 - Held that: - Ultimately the logo of the Appellant was held to be deceptively similar and they were restrained from using said logo which debars them claiming any ownership of said logo ab-initio. Even the application for registration was not filed by the Appellant company but by one of the directors in their individual capacity and hence the Appellant never showed or exercise their ownership upon said logo. Even if the goods were supplied by the Appellant to OEM manufacturer then too they are not entitled to claim any benefit of the exemption notification in question - the Appellant Unit is not eligible for the benefit under exemption notification in question and are liable for duty. Personal penalties imposed upon Shri Kishore M. Vasant and Shri A. K. Agarwal - Held that: - issue involved is one of interpretation of notification - it cannot be said these persons were involved in intentional duty evasion - penalties set aside. Appeal allowed - decided in favor of appellant.
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