2009 (4) TMI 174

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....ction No. E/CO/86/2003 REPRESENTED BY : ShriN.J. Kumaresh, SDR, for the Appellant. Shri S. Renganathan, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The common issue in all the three appeals covering different periods is the eligibility of the assesses to the benefit of SSI exemption in terms of Notification No. 1/93-C.E., dt. 28-2-93 and Notification ....

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....ents M/s. Sundaravel Fireworks Industries (hereinafter referred to as SFI), a partnership firm are not eligible to the benefit of SSI exemption. The demands were confirmed rejecting the contention of the partnership firm that since SFPL, the company which owned the brand name, was itself a partner in SFI, the SFI was a co-owner or joint owner of the brand name. The Commissioner (Appeals) however, ....

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....erefore, the denial of SSI exemption to the SFI, an SSI unit on the pretext that SFI is using another user's brand name is illegal. As long as SFPL is a valid partner of SFI, denial of SSI exemption on the basis of brand name concept is not sustainable. There is only reconstitution of the firm wherein SPL is a major and main partner and hence there was no necessity to obtain fresh registration cer....

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....to rate of duty is purely an interpretation of law and hence the imposition of penalty is unjust and illegal. In the above circumstances, the impugned order demanding the differential duty and penalty are not correct. Hence I hold that the appellant firm SFI is eligible and entitled to SSI exemption." 3. We have heard both sides. The fact that there cannot be any objection to the use of the bra....