Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1297 - AT - Central ExciseSSI Exemption - use of Brand Name - it was alleged that the respondent M/s. Braco Sales Corporation are using the brand name “BRACO” which does not belong to them is owned by M/s. BRACO Electricals - Held that: - In the SCN and the original adjudicating proceedings a lot of reliance has been placed on the statement of some buyer that the brand name Braco belongs to M/s. Braco Electricals. There is no doubt that M/s. Braco Electricals were manufacturing goods with the brand name ‘Braco’, same is the case of M/s. Braco Sales Corporation. In the market the products of both the manufacturers would be known by the said brand name. Thus mere statement of customers cannot be a reasonable basis to reach of a conclusion that the brand name is owned by M/s. Braco Electricals or M/s. Braco Sales Corporation. The Revenue has failed to substantiate the allegation that the brand name ‘Braco’ belongs to M/s. Braco Electricals and has also not countered the Affidavit and the evidence produced by the respondent in this regard - appeal dismissed - decided against Revenue.
|