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TMI Blog2018 (7) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... which is owned by "Star Wood Hotels and Resorts Ltd." for clearance of cakes, cookies and pastries. That therefore they are not eligible for the SSI exemption benefit. Show cause notice was issued raising the demand along with interest and also for imposition of penalty. After due process of law, the original authority denied the SSI exemption benefit and confirmed the duty demand, interest and penalties. In appeal, Commissioner (Appeals) upheld the same. Hence the appellants are before this Tribunal. 2. When the matter came up for hearing, ld. counsel Shri Akhil Suresh submitted that the department has erroneously denied the SSI benefit alleging that the appellant has been using the brand name of 'Le Royal Meridien' which is owned by anot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e" means a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specific goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person" 6. In the present case, the appellants have entered into an agreement with Meridien SA dated 12.4.2000 by which they have acquired the brand name "Le Royal Meridien". They have been given the exclusive right to use the brand name till the expiry of the agreement. Therefore, it cannot be said that they are us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld to be time-barred by CESTAT and further holding that the Revenue could not avail the benefit of proviso to Section 11A of the Central Excise Act. Finding of the CESTAT on this issue is also without any blemish.
5. We, thus, do not find any merit in this appeal which is dismissed on both these grounds".
7. Following the said decision, we are of the considered view that the denial of SSI exemption is without any basis. For the same reason, the penalty imposed on Shri A. Sennnimalai, Managing Director of M/s. Appu Hotels Ltd. is set aside.
8. In the result, the impugned orders are set aside and both the appeals are allowed with consequential relief, if any.
(Operative portion of the order was pronounced in open court) X X X X Extracts X X X X X X X X Extracts X X X X
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