TMI Blog2019 (1) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... another person. This decision was upheld by the Apex Court [2010 (4) TMI 1171 - SUPREME COURT] - the appellants are held entitled to SSI exemption - appeal allowed - decided in favor of appellant. - Appeal No. E/50221-50224/2018-EX [DB] - FINAL ORDER NO. 53442-53445/2018 - Dated:- 11-9-2018 - Shri Anil Choudhary, Member (Judicial) And Shri C.L. Mahar, Member (Technical) Shri Ankit Totuka, Advocate for the Appellants Shri Ubhav Sengraj, AR for the Respondent ORDER Per Anil Choudhary: 1. These present four appeals (E/50221/2018, E/50222/2018, E/50223/2018 and E/50224/2018) have been filed against the impugned Order-In-Original No. JAI-EXCUS-000-COM-07-08-17-18 dated 23.10.2017 passed by the Commissioner. Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TYA since inception i.e. from January 2006 which is evident from the advertisement made in Transport Journal published for automobile industry. Copy of one such advertisement made in the issue released on 30th January, 2006, of a Transport Journal is enclosed as Annexure-H to memo of appeal. Subsequently, the director of the appellant company Shri Naresh Goyal had applied for registration of trade name Shree ADITYA in his name w.e.f. January 2007. He contended that merely because the director had subsequently got the name Shree Aditya registered in his name, it cannot be said that the appellant who was using the brand name Aditya on all its products had used the brand name belonging to some other person, so as to dis-entitled them to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )] Held: SSI Exemption- Brand name- Use of other s brand name- Benefit of exemption not to be denied when brand name registered in the name of Managing Director who was earlier using same for the goods manufactured by him as proprietor of the firm- Demand not sustainable Section 11A of the Central Excise Act, 1944. 5. That in view of the above settled legal position it is prayed, the impugned order deserves to be set-aside and demand deserves to be dropped on the appellant company. Since, the demand against the appellant company is not sustainable, the demand on the co-noticees also deserves to be dropped. 6. On the other hand Ld. DR for the Revenue submitted that since, the brand name Shree Aditya was registered in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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