2017 (6) TMI 759

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....erselvam, AC (AR) for the Respondent ORDER Per Bench The allegation raised against the appellant is that the appellants have manufactured and cleared the goods using the brand name of another, and thus wrongly availed the SSI exemption benefit. 2. The appellants are importing Monosodium Glutamate in bulk quantities and are repacking at 2.5 grams, 15 grams, 500 grams, 25 Kgs. packages a....

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....a Pvt. Ltd. was formed on 7.10.2003 as joint venture between AJI-NO-MOTO Co. (Thailand) Ltd. and M/s. AJI-NO-MOTO Co. Inc. Japan with equity participation of 90% and 10% respectively. A Trademark License Agreement had been entered into between M/s. AJI-NO-MOTO Co. Inc. Japan and the appellant on 28.11.2003. This agreement provided that the grand of license with the appellant shall have a non-exclu....

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....appellants are not eligible to avail the SSI benefit and the demand raised denying the SSI benefit is right and proper. 5. We have heard both sides and perused the records. 6. The only issue that poses for consideration is whether as per the Trademark License Agreement, the appellants have become the owner of the trademark. The relevant portion of the agreement is reproduced as under:- ....

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.... sold by the appellant. This clearly indicates that the appellants have obtained the right over the trademark and therefore the allegation that they are clearing the goods in the name of another person will not sustain. The learned consultant has relied upon the decision of the Tribunal in the case of SPM Instrument India (P) Ltd. Vs. Commissioner of Central Excise, Hyderabad  - 2003 (152) EL....