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2015 (12) TMI 1215 - SUPREME COURT

2015 (12) TMI 1215 - SUPREME COURT - 2015 (326) E.L.T. 426 (SC) - Denial of SSI Exemption - assignment of brand name - Benefit of Exemption Notification No. 1/93 dated 28.02.1993 - Use of other's brand name - Held that:- Tribunal, found that this was not factually correct and the responsible officer of M/s. Dai Ichi Karkaria Ltd. itself had filed an affidavit stating that they were not using the said trade marks and had no objection if those trade names/ marks are used by the assessee. - Decided .....

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Bhattacharya, Adv. ORDER It is not in dispute that the respondent-assessee is a Small Scale Industrial Unit (SSI Unit). It claimed the benefit of Exemption Notification No. 1/93 dated 28.02.1993 and the successor notification as per which the SSI Units are not supposed to pay any excise duty. However, it is subject to the condition that such a SSI Unit is not using the brand name of other company which is not a SSI unit. The benefit was sought to be denied to the assessee on the ground that it .....

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