2015 (12) TMI 1215 - SCH - Central Excise

Denial of SSI Exemption - assignment of brand name - Benefit of Exemption Notification No. 1/93 dated 28.02.1993 - Use of other s brand name - Held that - Tribunal found that this was not factually correct and the responsible officer of M/s. Dai Ichi Karkaria Ltd. itself had filed an affidavit stating that they were not using the said trade marks and had no objection if those trade names/ marks are used by the assessee. - Decided against Revenue.

Summary

The Supreme Court upheld the Tribunal's decision in favor of a Small Scale Industrial Unit (SSI Unit) claiming excise duty exemption, as it was found not to be using prohibited trade marks of another company. The appeal was dismissed.