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TMI Blog2003 (3) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : Jeet Ram Kait, Member (T) (Oral)]. This appeal by revenue is directed against Order-in-Appeal No. 4/2001 (M-III) (D) dated 16-1-2001 by which the Commissioner (Appeals) has held that the impugned goods are eligible for SSI concessions by upholding the order of the original adjudicating authority. 2. Aggrieved by this order, the revenue has come in appeal on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 1-3-86 as amended and Notification No. 1/93-C.E., dated 28-2-93 as amended was not available to the specified goods where the manufacture affixes the said specified goods with the brand name or trade name of a foreign person and that of a non manufacturing trader. Revenue further submitted that the Commissioner (Appeals) has not applied the above case to the instant case citing that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that even if the brand name of a firm was used by the assessee, he would be eligible for benefit of Notification No. 175/86, if exclusive rights to use the trade mark under the provisions of Trade and Merchandise Marks Act, 1958 is available to the assessee. The present respondent-assessee had neither registered the various trade names in India with the Registrar of Trademarks nor has obtained the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e conclusion that they are entitled for the SSI exemption. The department has failed to establish to whom the brand names alleged in the show cause notice belonged and whether such brand names were registered in the country to make them ineligible for availing the SSI concession under Notification No. 1/93, dated 28-2-93. He further submitted that the judgment relied by the department in the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me or mark with or without any indication of the identity of that person. 2. The ownership of the brand name should be first ascertained and established. 3. If a brand name is not owned by any particular person their use thereof will not deprive the benefit of small scale exemption. Applying the above criteria to the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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