2022 (2) TMI 616

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....it was noticed that they were using the brand name 'Le Royal Meridien' and were clearing cakes, cookies and pastries without payment of duty by claiming the exemption under Notification No.8/2003-CE dated 01.03.2003. The said brand name was owned by "M/s.Star Wood Hotels and Resorts Ltd. (hereinafter referred to as M/s.SHRL). The Department was of the opinion that the appellants having used the brand name of another person, they are not eligible for SSI exemption in terms of para-4 of the said notification. Show cause notice was issued for different periods proposing to deny exemption and demand duty along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed pe....

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....d the appellant. Ld. Counsel relied upon the Final Order No.41097-41098/2018 dated 11.04.2018 in their own case wherein the Tribunal has set aside the demand and allowed the appeal. 4. The Ld. A.R Shri Arul C. Durairaj appeared for the department. 5. Heard both sides. 6. The issue is whether the appellant can be denied the benefit of exemption of Notification No.8/2003-CE dated 01.03.2003 on the allegation that the appellant has cleared goods using the brand name of another. The very same issue was considered, analyzed and discussed in the appellant's own case for a different period wherein the Tribunal held as follows :  "5. The brand name as per Notification No. 8/2003-CE dated 1.3.2003 means as under:- "Br....

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..../s. Otto Bilz Wekzugfabrik GMPH & Co., a German company, has assigned the trade mark "BILZ‟ in favour of the assessee under Agreement dated 18-6-1996 with right to use the said trade mark in India exclusively. Because of the aforesaid assignment, the assessee is using the trade mark "BILZ‟ in its own right as its own trade mark and therefore, it cannot be said that it is using the trade mark of "another person‟. We, thus, are in agreement with the view taken by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "CESTAT‟) [2015 (180) E.L.T. 61 (Tri. - Bang.)] that the assessee would be entitled to the aforesaid Exemption Notification. 4. It may also be pointed out that show cau....