2023 (1) TMI 343
X X X X Extracts X X X X
X X X X Extracts X X X X
....o some other person, benefit of exemption under the said notification is not available. 2. Shri Paresh Sheth, learned counsel appearing on behalf of the appellant submits that the "Bintex" brand is registered in the name of family members of the appellant and appellant is also one of the owner of the "Bintex" brand as per the Trade Mark Registration therefore, it cannot be said that the appellant have used brand name of another person accordingly, the appellant is eligible for SSI exemption under notification no.8/2003-CE dated 01.03.2003. He further submits that even in case though the brand belongs to family member, all the family members are entitle to use the brand for the purpose of availing SSI exemption. As regard the penalty impo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ove registration, it is clear that the appellant's partner Shri Rajesh Kumar Harshdrai Punatar is one of the owner of the brand name "Bintex" out of the other family members. It is also submitted by the appellant that Shri. Rajesh Kumar Harshdrai Punatar is a partner in M/s. Abhay Industries from 01.04.2001 onwards. In this fact, we are of the view that the appellant firm using the brand name of "Bintex" for which the appellant firm partner Shri Rajesh Harshdrai Punatar is one of the owner of the brand name "Bintex", the appellant firm is eligible for exemption under Notification No. 8/2003-CE dated 01.03.2003. We find that this Tribunal in various judgments cited by the appellant held that if brand is owned by any of the member or jointly ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....¾à¤ªà¤¾à¤° चिनà¥à¤¹ अधिनियम, 1999- TRADE MARKS ACT, 1999 कà¥à¤°à¤®à¤¾à¤‚क No.507879 वà¥à¤¯à¤¾à¤ªà¤¾à¤° चिनà¥à¤¹ के रजिसà¥à¤Ÿà¥à¤°à¥€à¤•रण का पà¥à¤°à¤®à¤¾à¤£à¤ªà¤¤à¥à¤°, धारा 23 (2) नियम 62 (I) Certificate of Registration of Trade Mark, Section 23 (2) Rule 62 (I) ·mpre fare wom/ Trade Mark No. 1038328 Property Indy दिनांक/ Date 20-08-2001 संखà¥à¤¯à¤¾/J.No.- ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....¤Ÿà¥à¤°à¥€ मà¥à¤ˆ । Trade Marks Registry, Mumbai à¤à¤°à¤¿à¤¸à¥à¤Ÿà¥à¤°à¥€à¤•रण आवेदन की तारीख के लिठऔर की कालावधि के लिठऔर पà¥à¤°à¤¤à¥à¤¯à¥‡à¤• १० ions fondo years to the data of application and may then be renewed for a period of 10 years पिलिये विदेश में रजिसà¥à¤Ÿà¥à¤°à¥€à¤•रण अपि à....
TaxTMI