TMI Blog2009 (11) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... hich belonged to M/s. Cansoft Systems Pvt. Ltd. (hereinafter referred to as CSP). The duty demand of Rs. 6,31,212/- has been confirmed as a result of such denial and a penalty of equal amount has been imposed. Held that- law during the period in dispute was that use of brand name of manufacturer of goods different from those manufactured by brand name owner would not lead disentitlement to exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which belonged to M/s. Cansoft Systems Pvt. Ltd. (hereinafter referred to as CSP). The duty demand of Rs. 6,31,212/- has been confirmed as a result of such denial and a penalty of equal amount has been imposed. 2. We have heard both sides. The submission of the assessees is that the name "CANSOFT" belongs to one R. Anantha Krishnan, who is not only the proprietor of the appellants herein but al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the use of brand name of the manufacturer of goods different from those manufactured by the brand name owner would not disentitle the user of the brand name from the benefit of the SSI exemption and it was only during the period subsequent to the period in dispute that it was held by the Apex Court in several decisions including Commissioner v. Mahaan Dairies [2004 (166) E.L.T. 23 (S.C.)], Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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