2015 (3) TMI 656

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....I exemption when para 4 of the Notification No.8 of 2010 clearly debars the exemption, when Brand name of another person is used? (2) Whether on the facts and circumstances of the case, the Appellate Tribunal is right in rejecting the department appeal without taking into consideration of the decision rendered by the Hon'ble Apex Court in the case of Commissioner of Central Excise Chandigarh -II v. Bhalla Enterprises reported in 2004 (173) ELT 225 (SC) which is a common order including the case of M/s.Fine Industries allowing the Revenue appeal? (3) Whether on the facts and circumstances of the case, the Appellate Tribunal is right in granting the SSI exemption relying on section 25 of the Trade and Merchandise Act, 1958 which only de....

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....n years, but may be renewed from time to time in accordance with the provisions of the Section. The brand name "MODI" was registered in March'91 in favour of Late Dinesh Modi and with the efflux of time it came to an end in 1998. Therefore, the respondents are correct in their submission that after 1998, namely after the period of seven years from the registration of the brand name "MODI", the brand name cannot be said to belong to any other person so as to disentitle the respondents from the benefit of the SSI notification. In this view of the matter, we uphold the impugned order and reject the appeal." 4. Aggrieved by the said order of the Tribunal, the Revenue is before this Court by filing the present appeal raising the above-menti....

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....purposes of this sub-section. The Explanation says that the expression includes the determination of a question relating to the rate of duty; to the valuation of goods for purposes of assessment; to the classification of goods under the Tariff and whether or not they are covered by an exemption notification; and whether the value of goods for purposes of assessment should be enhanced or reduced having regard to certain matters that the said Act provides for. Although this Explanation expressly confines the definition of the said expression to sub-section (5) of Section 129-D, it is proper that the said expression used in the other parts of the said Act should be interpreted similarly. The statutory definition accords with the meaning we hav....