2017 (3) TMI 1913

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..... r>HON'BLE MR. JUSTICE (DR.) SATISH CHANDRA, PRESIDENT AND HON'BLE MR. ASHOK K. ARYA, MEMBER (TECHNICAL) For the Respondents : Sh. K.K. Anand & Surbhi Sinha, Adv.) For the Appellant : Sh. G.R. Singh, DR) ORDER PER JUSTICE (Dr.) SATISH CHANDRA : All the present appeals: (i) Appeal Nos. E/56070-56073/2013 by the assessee-Appellants; and (ii) Appeal No. E/56524/2013 by the Department, have been f .....

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..... by the Department. The Department after the show cause notice observed that the brand names were registered under the name of Shri Sanjeev Bhardwaj, so the assessee-Appellants cannot use the brand name and denied the benefit of SSI exemption. Being aggrieved, the assessee-Appellants have filed the present appeals. 3. With this background, we have heard Shri K.K. Anand & Ms. Surabhi Sinha, learned .....

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..... name is in the individual name and the same is used in the Appellants' Company wherein he is Director, the Appellants cannot be said to have used brand name of another person. That being so, the Appellants could not be denied the benefit of SSI exemption Notification in question. 6. The said ratio was upheld by the Hon'ble Supreme Court in the case of Commissioner vs Anil Pumps (P) Ltd., 2012 (2 .....

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