2015 (10) TMI 2525

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.... Mathew: This appeal has been directed against order-in-appeal no: PII/BKS/291/2006 dated 26th October 2006 in which the Commissioner of Central Excise (Appeals), Pune - II has set aside the order of Additional Commissioner of Central Excise, Pune - II confirming duty demand of Rs. 27,77,573/- along with interest and invoking penalties. 2. It would appear that the respondent, M/s CMS Traffic Sys....

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.....-Del.) which has held: "16. Plain reading of the Notification nowhere discloses that the exemption thereunder can be availed for the product bearing brand name or trade name of other person on the basis of consent of the proprietor of such brand name or trade name. Neither it discloses that assignment of right in relation to brand name or trade name by the proprietor thereof in favour of manufac....

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....s a clear admission that M/s. United Cocks Pvt. Ltd. were the original owners, use of the brand name 'GURU' by the appellant would continue to be a use of a brand name of another person. Being so that would be hit by the conditions incorporated under the said notification and would disentitle the benefit thereunder." The said decision has been upheld by the Hon'ble Supreme Court while disposing o....

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....& Investment Pvt. Ltd. [1996 (87) ELT 499 (Tribunal)]. Upheld by the Hon'ble Supreme Court in [2003 (157) ELT 4 (SC)] that when a brand name is duly assigned to and owned by the assessee for their product from another person who is using the same trade name in respect of a different product, SSI exemption is rightly available.  The case law cited by the learned authorised representative relat....