Trademark ownership determined on available evidence; absence of contrary proof secured SSI exemption entitlement for the brand owner.

Appellant established entitlement to SSI exemption for branded readymade garments by proving ownership of the trademark 'AKSH' on the record; Revenue's allegation of third party ownership lacked supporting evidence, and findings of the mark being a reputed foreign brand were unsupported. Applying the evidentiary principle that unresolved conflicts in documentary proof favour the claimant, the available materials did not displace the appellant's ownership claim, resulting in grant of the exemption under the relevant notification applicable to small scale industries.

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Issues: Whether the appellant is entitled to the benefit of SSI exemption under Notification No. 8/2003-C.E. dated 01.03.2003, as amended, in respect of branded readymade garments cleared under the brand "AKSH", or whether the exemption is liable to be denied on the ground that the brand belongs to a third party.

Analysis: The Tribunal examined the documentary record including the appellant's representation and the trademark image filed by the appellant, and noted that the Revenue alleged but did not substantiate ownership of the mark "AKSH" by any third party. The adjudicating authority's conclusions that the mark was a reputed global or foreign brand were found unsupported by concrete evidence. In absence of positive evidence to displace the appellant's claim of ownership, the Tribunal applied the evidentiary principle that the benefit of doubt favors the appellant and considered whether, on the materials before it, the appellant could be regarded as the owner of the brand for purposes of entitlement to the SSI exemption under the notification.

Conclusion: The appellant is the owner of the trade mark "AKSH" on the record before the Tribunal and is therefore entitled to the benefit of SSI exemption under Notification No. 8/2003-C.E. dated 01.03.2003, as amended; appeal allowed in favour of the assessee.

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