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2015 (10) TMI 2149 - SUPREME COURT

2015 (10) TMI 2149 - SUPREME COURT - 2015 (324) E.L.T. 430 (SC) - Benefit of SSI Exemption - Use of Brand name of others - Notification No. 1/93 dated 28.02.1993 - Held that:- Respondent is using brand name 'BILZ' of a foreign company which makes the respondent ineligible to seek exemption under the aforesaid Notification. However, it has come on record that the foreign company, viz., M/s. Otto Bilz Wekzugfabrik GMPH & Co., a German company, has assigned the trade mark 'BILZ' in favour of the as .....

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notice dated 31.03.1999 which pertained to the period July, 1997, to March, 1998, is held to be time barred by CESTAT and further holding that the Revenue could not avail the benefit of proviso to Section 11A of the Central Excise Act. Finding of the CESTAT on this issue is also without any blemish. - Decided against Revenue. - Civil Appeal No. 2967 of 2006 with C.A. No. 7010 of 2015 (Diary No. 4219 of 2009 - Dated:- 28-8-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitione .....

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Revenue, by virtue of paragraph 4 of the said Notification, the respondent would not be entitled to the benefit of the Exemption Notification. The relevant portion of paragraph 4 reads as under: - 4. The exemption contained in this notification shall not apply to the specified goods, bearing a brand name or trade name (registered or not) of another person: Provided that nothing contained in this paragraph shall be applicable to the specified goods which are component parts of any machinery or eq .....

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