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2019 (1) TMI 614 - AT - Central ExciseSSI Exemption - use of brand name - basis of allegation of the department is that since, the brand name ‘Shree Aditya’ was registered in the name of the director, hence, SSI exemption to the appellant company was not available during the impugned period - Held that:- Hon’ble Division Bench’s decision in case of Anil Pumps (P) Ltd. Vs CCE [2004 (12) TMI 134 - CESTAT, NEW DELHI)] wherein the identical issue has been decided in favour of the assessee and it was held that by using these brand names in the appellants company wherein he is Director, he cannot be said to had used brand name of another person. This decision was upheld by the Apex Court [2010 (4) TMI 1171 - SUPREME COURT] - the appellants are held entitled to SSI exemption - appeal allowed - decided in favor of appellant.
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