2016 (6) TMI 512

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....ndent : Shri S.V. Apte, Advocate ORDER PER B. RAVICHANDRAN: The appeal by the Revenue is against order dated 13.01.2008 of Commissioner (Appeals)-I, Indore. The respondents were engaged in the manufacture of Plant Growth Regulator liable to central excise duty. They were availing exemption available to small scale units under exemption notification no. 08/2003 dated 1.3.2003. Proceedings were ....

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....e in terms of the said notification as they have used the brand name of others for clearing the excisable goods. 3. Ld. AR relies on the decision of the Hon'ble Supreme Court in the case of Meghraj Biscuits Industries Ltd. - 2007 (210) ELT 161 (SC) and the Tribunal's decision in the case of Tilrode Chem Pvt. Ltd. - 2007 (207) ELT 573 (Tribunal-Bang.). 4. Ld. Counsel for the respondent submitted ....

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....n the excisable goods cleared by them to make them ineligible for the claim of concession under the said notification. The ld. Commissioner (Appeals) examined the issue in detail as under:- "In this case, there is no dispute regarding the ownership of the trade mark "Superfix" which was assigned in the name of the Appellants by a deed of assignment dated 18.11.05 by the brand name owner M/s.Indo....

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....f assignment as in the present case. In view of this position, I am satisfied that the Appellants have rightly availed SSI exemption for the period 2006-07 in respect of the product bearing the brand name "Superfix"." 7. The case laws relied upon by the ld. AR mainly dealt with the registration of brand name and the implication of registration date for availability of exemption notification. The ....