TMI Blog2017 (10) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... ustries, [2011 (1) TMI 782 - DELHI HIGH COURT], it is evident that the brand name can be utilized by the family members. However, regarding the turnover of the two units, which were engaged in the manufacture, it is not clear from the record whether it was clubbed or not. For this limited purpose i.e. clubbing of the turnover of the two units, the matter remanded to the original authority to de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letronics (HUF) headed by Shri Mahesh Chandra Goyal, Proprietor. His son, Shri Sundeep Kumar Goyal, was having independent factory where he was manufacturing the same product. Another son, Shri Pradeep Goyal, was engaged in the trading of products of M/s Deep Cable and M/s Deep Cabletronics with different name. The assessee-Appellants were not licensed under Central Excise, but were availing the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns was used by each other. For the purpose, he relied on the ratio laid down in the case of Anil Pumps (P) Ltd. vs CCE, Panchkula, 2005 (180) ELT 500 (Tri.-Del) , wherein it was held that when the brand name is in the name of individual Director, then the benefit cannot be denied when it was used by another Director. The learned counsel further submits that the said decision was upheld by the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of CCE C, Aurangabad vs Jain Spices Agro Products, 2011 (273) ELT 135 (Tri.-Mumbai). However, regarding the turnover of the two units, which were engaged in the manufacture, it is not clear from the record whether it was clubbed or not. For this limited purpose i.e. clubbing of the turnover of the two units, we remand the matter to the original authority to decide the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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