TMI Blog2012 (10) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturers oil expellers and parts thereof chargeable to central excise duty under Heading no.8479 of the Central Excise Tariff. M/s. Shri Guru Nanak Dev Engineers is a proprietorship concern of Shri Gurpreet Singh S/o Shri Jagtar Singh. This firm also manufacturers oil expellers and parts thereof. Both the units during the period of dispute were clearing their products affixed with the brand name Anand and both were availing SSI exemption under Notification No.8/03-CE and since according to them, they were under full duty exemption, they were neither paying duty and nor they had obtained central excise registration. M/s. Gobind Expeller Co. Pvt. Ltd. is a proprietorship firm owned by Shri Jagtar Singh, father of Shri Arminder and Gurpre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 497/- was confirmed against M/s. Gobind Expeller Co. Pvt. Ltd. along with interest; and (b) Penalty of equal amount was imposed on both the Appellants under Section 11 AC of Central Excise Act, 1944. The Commissioner in this order held that the brand name Anand belongs to Shri Jagtar Singh, Proprietor, M/s. Shri Gobind Expeller and since the appellants were using the brand name of another person on the goods cleared by them, they were not eligible for SSI exemption under exemption no.8/03-CE. 1.3Against this order of the Commissioner, these two appeals have been filed by M/s. Guru Nanak Dev Engineers and M/s. Gobind Expeller Pvt. Ltd. along with stay applications. 2.Heard both the sides in respect of stay applications. 3.Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Knitting Machinery reported in 2010 (258) ELT A48 (P H) and also by the Tribunal in the case of Kich Manufacturers reported in 2011 (271) ELT 428 (T-Ahmd.), that the Tribunal in the case of CCE, Vs.Jain Spices Agro Products reported in 2011 (273) ELT 135 has held that when there was joint ownership of the brand Ravi Masale of the family, each member of family could use the brand name in his own manufacturing and trading activities and would be eligible for SSI exemption, that in this case, in view of the MOU between the Jagtar Singh and his sons Gurpreet and Armender Singh regarding joint use of the brand name Anand by each of one of them, each of one of them has to be treated as the owner of the brand name and, therefore, both the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncern of Gurpreet Singh s/o Shri Jagtar Singh. (b) M//s. Gobind Expeller Co..Pvt. Ltd. is a Pvt Ltd. Company with Shri Jagtar Singh and his son Arminder Singh as Director, (c) Shri Govind Expeller is a proprietorship concern of Shri Jagtar Singh; (d) All the three units are manufacturing oil expeller and parts thereof; and- (e) All of them are using the brand Anand on their products while availing SSI exemption on their products. It is also not under dispute that the brand name Anand had been invented by Shri Bawa Singh, Father of Shri Jagtar Singh and after his death, the same was being used by Jagtar Singh on the products being manufactured by M/s. Gobind Expeller. The point of dispute is as to whether the appellants in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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