Partner surname as brand name does not bar SSI exemption; denial under Notification No. 8/2003-CE was unsustainable.

Use of a partner's surname does not amount to use of another person's brand name for denying small scale industry exemption. Where the mark "Kohli" was shown to be the surname of one of the assessee's partners, the allegation that the unit had adopted a third party brand name failed, and the proposed denial of exemption under Notification No. 8/2003-CE was unsustainable. The assessee was therefore entitled to the SSI benefit.

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Issues: Whether the assessee was disentitled to small scale industry exemption on the ground that it used the brand name "Kohli", and whether use of a partner's surname could be treated as use of another person's brand name.

Analysis: The exemption under Notification No. 8/2003-CE was denied on the premise that the brand name belonged to a third party. The assessee showed that "Kohli" was the surname of one of its partners. Applying the principle that a unit does not use another person's brand name where the mark used is only the surname of a partner, the alleged infringement of the notification was not established.

Conclusion: The denial of SSI exemption was unsustainable and the assessee was entitled to the benefit of Notification No. 8/2003-CE.

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