2017 (7) TMI 59

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....he Respondent : Sh. M.R. Sharma, DR ORDER PER: B. RAVICHANDRAN The present appeal is filed by the assessee-Appellants against the order-in-appeal No.76-CE/MRT-I/2009-10 dated 25.06.2010 passed by the Commissioner (Appeals) Customs and Central Excise, Meerut-I. 2. The assessee-Appellants are a private limited company established in technical-cum-financial collaboration with M/s Tigril, ....

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.... was upheld. 3. We have heard both sides and perused the record. 4. The learned counsel for the assessee-Appellants states that the brand name, as registered by the assessee-Appellants, was approved by the competent authorities from the date of application i.e. 19.06.2000. As such, he submitted that whatever clearances were affected by them from that date should be considered as clearance of....

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....nt SSI benefit only to those industries which otherwise do not have the advantage of a brand name. The Apex Court applied the ratio of the decision in the case of Pahwa Chemicals Pvt. Ltd. Vs Commissioner, - 2005 (189)ELT 257 (SC). The Apex Court also held that retrospective registration of Trade Mark has no application in extending the benefit under SSI exemption Notification during the relevant ....