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2016 (8) TMI 33

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..... of the fact that the other branch of the family has already been allowed the benefit of SSI exemption notification while using the same brand in the respective territories assigned to them. SSI exemption allowed - Decided against the revenue. - Excise Appeal No. 375, 376 & 405 /2008 - FINAL ORDER NO . 52207-52209 /2016 - Dated:- 28-6-2016 - Ms Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Ms. Kanu Verma, Jt CDR for the Appellants Shri R K Phillips, Advocate for the Respondent ORDER Three appeals are being decided through this order since they are targeted at a single order dated 16.11.07 passed by Commissioner (Appeals), New Delhi. Two appeals have been filed by the Revenue an .....

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..... rned DR appearing for the Revenue and Shri R K Phillips, learned Advocate appearing for the appellant assessee and perused the records. 4. Learned Advocate argued that the ownership of the brand name BONNE can be traced from 1963 onwards to a partnership firm in the name of M/s. Bonny Products. The assignment of this brand name took a long legal route and ultimately was settled in 1985. As per this settlement, right to use this brand name branched into two halves, -two different persons were permitted to use it in different territories. He also submitted that M/s. Bonne Care Pvt. Ltd. ( the present appellant assessee) got the brand name assigned to them in 1990 and made an application before the Registrar of Trade Marks for regi .....

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..... lant assessee, filed application for registration of the brand name in their favour, in 1990, but got the certificate of registration only with effect from 27.4.04. A perusal of the records submitted by the appellant-assessee indicates that this registration of the brand name has been granted taking into account the original, misplaced application as well as revised application dated 27.4.2004. 7. The brand name BONNE was continued by the other branch of the family in different territories by forming another company under the name and style of Bonny Baby Care Pvt. Ltd. We find that a similar dispute had arisen with reference to the use of the same brand name by M/s. Bonny Baby Care Pvt. Ltd. also. This dispute has been settl .....

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