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2011 (6) TMI 572 - AT - Central ExciseSSI exemption - department was of the view that the brand RAVI MASALE belonged to Shri Phulchand Jain proprietor of Jain Gruh Udyog and therefore M/s. Jain Spices and Agro Products have manufactured the excisable goods namely pickles and spices bearing the brand name of another person and hence they were not eligible for the small-scale exemption under the aforesaid notifications - respondent contested that the brand name RAVI MASALE belonged to the Jain family and all members of the family were entitled to use the said brand name under a memorandum of understanding dated 18/04/1994 amongst the members of the family and therefore they are not using the brand name of any other person Held that - as per the Memorandum of Understanding which relates to joint ownership of brand RAVI MASALE all the five members of the family are joint owners of the brand name RAVI MASALE and each one of them could use the brand name in their own manufacturing and trading activities. no infirmity in the impugned order. appeal filed by the department dismissed
Issues:
1. Interpretation of small-scale exemption notifications under Central Excise Act. 2. Ownership of brand name "RAVI MASALE" and eligibility for small-scale exemption. 3. Application of Memorandum of Understanding in determining brand ownership. 4. Comparison of facts with previous case laws to establish eligibility for exemption. Analysis: Issue 1: Interpretation of small-scale exemption notifications under Central Excise Act The case involved a dispute regarding the eligibility of the respondent for small-scale exemption under Central Excise Act based on the turnover criteria mentioned in the relevant notifications. Issue 2: Ownership of brand name "RAVI MASALE" and eligibility for small-scale exemption The main contention revolved around the ownership of the brand name "RAVI MASALE" and whether it belonged to the Jain family or another entity, impacting the eligibility of the respondent for small-scale exemption. Issue 3: Application of Memorandum of Understanding in determining brand ownership The Tribunal analyzed a Memorandum of Understanding dated 18/04/1994 to ascertain the ownership of the brand name "RAVI MASALE" within the Jain family, emphasizing joint ownership and the right of each family member to use the brand for their manufacturing and trading activities. Issue 4: Comparison of facts with previous case laws to establish eligibility for exemption The Tribunal compared the facts of the present case with previous judgments, highlighting the distinction in brand ownership and usage in different family structures to establish the eligibility of the respondent for small-scale exemption under the Central Excise Act. The Tribunal ultimately concluded that the respondent was eligible for the small-scale exemption as the brand name "RAVI MASALE" was jointly owned by the Jain family members, allowing each member to use the brand for their business activities. The judgment emphasized the specific facts of the case and distinguished it from previous decisions cited by the department, leading to the dismissal of the appeal filed by the department.
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