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2016 (8) TMI 782 - CESTAT NEW DELHI

2016 (8) TMI 782 - CESTAT NEW DELHI - TMI - SSI Notification No. 9/99-CE - entitlement for benefit - use of brand name of foreign manufacturer - Held that:- as it is seen that, the benefit of small scale exemption notification stands extended to an assessee, where he was using the brand name of foreign manufacturer, which was assigned to the Indian manufacturer under an agreement. Inasmuch as the issue is decided by the Supreme Court in the case of Commissioner of Central Excise , Bangalore Vs. .....

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led the present appeal. 2. After hearing both the sides duly represented by Shri Yogesh Agarwal, DR for the appellant and Shri Mukul Chandra, Advocate for the respondent, we find that the respondent, who are engaged in the manufacture of first-aid bandages, entered into a contract with the brand name owner of Japan, which assigned the same to the present respondent for being used in India for a period of 5 years. As the respondents were availing the benefit of small scale Notification No. 9/99-C .....

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377; 10.16 lakhs (approximately) along with confirmation of interest and imposition of penalty. On appeal, Commissioner (Appeals) held in favour of the assessee and set aside the demand. Hence, the present appeal by the Revenue. 4. The Revenue is not disputing the fact of assigning of brand name by the Japan owner to the respondent in India. We find that an identical issue was before the Hon ble Supreme Court in the case of Commissioner of Central Excise , Bangalore Vs. Otto Bilz (India) Pvt. Lt .....

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