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Commissioner of Central Excise, Delhi I Versus M/s. BONNE Care Pvt. Ltd. (Vice-Versa)

2016 (8) TMI 33 - CESTAT NEW DELHI

SSI exemption - use of brand name - Held that:- though the trade mark BONNE was registered in favour of the appellant-assessee with effect from 27.4.2004, they were clearly entitled to use the brand name in their territories assigned to them from 1990 onwards as has been confirmed by the Hon’ble Delhi High Court by way of judgment dated 18.12.91. As such, there is no valid reason to deny the benefit of SSI notification benefit during the period of dispute on account of use of the brand name belo .....

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(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 and one by M/s. Bonne Care Pvt. Ltd. (appellant-assessee). The dispute is about the use of the brand name BONNE and availment of the benefit of small scale industries exemption for different period .....

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es made with a brand name will not be entitled to the SSI benefit under various exemptions notifications issued from time to time, namely, 8/99 CE dated 1.3.99, 8/2000, 8/2001, 8/2002 and 8/2003. The original authority took a view that the appellant assessee was entitled to use this brand name and hence dropped all demands. Revenue carried this in appeal to the Commissioner (Appeals) who in the impugned order allowed the SSI benefit for clearances made after 27.4.2004 but denied it for the earli .....

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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 Tr .....

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s notifications from 1990. 5. The DR reiterated the findings of the authorities below. 6. To confirm the ownership of the brand name BONNE, it is necessary to briefly see the trade history of this brand name. It was originally owned by a partnership firm in the name of M/s. Bonny Products and was registered in their favour from 1964. The constitution of the partnership firm changed from time to time with certain partners retiring and were replaced with others. In 1983 the firm was dissolved and .....

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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 c .....

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