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2018 (12) TMI 494 - AT - Central ExciseSSI Exemption - use of Brand Name of other person - the appellant has used the brand name which is also used by the family members of the appellant - Held that:- The same brand name is used by authorized family members for conducting their respective business. Identical set of facts is decided in the case of Laxmi Industries vs. CCE, Rajkot [2013 (11) TMI 1418 - CESTAT AHMEDABAD], where it was held that SSI exemption is eligible to the firm wherein the partners are belonging to a same family. The appellant is using brand name which is also used by other family members cannot be said that the appellant is using the brand name of other persons - benefit of SSI Exemption is to be allowed - appeal allowed - decided in favor of appellant.
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