2019 (1) TMI 614

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.... Mahar, Member (Technical) Shri Ankit Totuka, Advocate for the Appellants Shri Ubhav Sengraj, AR for the Respondent ORDER Per Anil Choudhary: 1. These present four appeals (E/50221/2018, E/50222/2018, E/50223/2018 and E/50224/2018) have been filed against the impugned Order-In-Original No. JAI-EXCUS-000-COM-07-08-17-18 dated 23.10.2017 passed by the Commissioner. Central Excise Comm....

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....tion of trade name "Shree ADITYA", in his name. However, the appellant company continued to use brand name 'Aditya' on all its products. The basis of allegation of the department is that since, the brand name 'Shree Aditya' was registered in the name of the director, hence, SSI exemption to the appellant company was not available during the impugned period. 3. The counsel for the appellant Sh. ....

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....ly got the name "Shree Aditya" registered in his name, it cannot be said that the appellant who was using the brand name 'Aditya' on all its products had used the brand name belonging to some other person, so as to dis-entitled them to the benefit of SSI exemption. He placed reliance on the Hon'ble Division Bench's decision in case of Anil Pumps (P) Ltd. Vs CCE [2005 (180) E.L.T. 500 (Tri-Del)] wh....

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.... Brij Rani. But we find that Anil Kumar Jindal is also Director of the appellants company. He had applied for the registration of the brand names is his individual names in the appellants company wherein he is Director, he cannot be said to had used brand name of another person. That being so, the appellants could not be denied the benefits of SSI exemption notification in question." 4. The afo....