2017 (9) TMI 1425

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..../s. Vijayshree Cosmo Pharma, M/s. Vimal Perfumery Co., and M/s. Vijay Chemicals & Toilet Works and held that all the firms were entitled to the benefit of SSI exemption. However, Revenue has filed the present appeal challenging only the granting of SSI exemption to M/s Roopash Cosmetics. To enable proper appreciation of the facts of the case, it is necessary to record the case of the Revenue against all the five firms. 3.  M/s. Vijaya Chemicals and Toilet Works (VCTW) was started as a proprietary concern by Shri. D.V. Seshiah Gupta during the year 1934 for the manufacture of cosmetics falling under Chapter 33 with the brand name "ASOKA" and further became a partnership firm during 1957. The said partnership firm was dissolved during....

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....ies, Revenue filed the appeal before the Commissioner (Appeals), who decided the issue for all the five firms through the impugned order. He upheld the Orders-in-Original dropping such demand. 5.  Aggrieved by the impugned order, the present appeal has been filed by Revenue. 6.  With the above background, we have heard Shri B. Balamurugan, AC(AR) on behalf of Revenue and Shri R. Raghavan, Advocate for the Respondents. 7.  Revenue has contended that mere addition of letters 'T', R', 'C' or 'A' to the trade name "ASOKA" is merely an internal arrangement amongst the registered partners etc. and that does not qualify them to avail SSI exemptions. It has also been contended by the Revenue that the adju....

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....ceeded against all the five firms for denying the SSI benefit. The original Partnership Firm in the name and style of M/s. Vijaya Chemicals & Toilet Works was dissolved on 04.08.1975. All the partners thereafter settled among themselves the right to use brand name "ASOKA" of the original Partnership Firm. The brand name was allowed to be used by the various partners in separate territories with the addition of suffixes 'A' 'C' 'T' etc. for different firms. Accordingly, M/s. Roopash Cosmetics started using the brand name "ASOKA-R" along with the common monogram. The said brand names were duly recognized by the Registrar of Trademarks. In the decision of the Tribunal (supra), it has been held as follows:- "We find that in the prese....