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TMI Blog2018 (5) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... Tools (M/s.RMT). Admittedly, both the brand names were registered with the trade mark authority and recognized as not similar. It is documented from the brand name registration certificate dated 24.9.2005 submitted by the respondent and from para 4 of the show cause notice that the brand name used by the respondent is ‘RIAT SONS’ and by M/s. RMT is ‘RIAT’ and the two brand names were not similar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent have used the brand name RIAT SONS , whereas the brand RIAT belonged to another person i.e. M/s.RIAT Machine Tools. Hence, it was alleged that the respondent consciously adopted the similar brand name RIAT SONS to exploit the Brand name/Trade name of Brand RIAT in order to exploit the goodwill of the owner of the brand name while simultaneously availing SSI exemption. It was further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 27,15,639/- along with interest and imposing penalty under section 11AC of Central Excise Act, 1944. The matter was adjudicated and the adjudicating authority dropped the show cause notice dated17.9.2008. Aggrieved from the same, the Revenue has filed an appeal before the Commissioner (Appeals). However, the first appellate authority upheld the order of the adjudicating authority and dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Bhamber Engineers vs. CCE, Ludhiana- Final Order No.60088/2018 dt.15.2.2018 in appeal No.E/997/10- DB (ii) CCE, Ludhiana vs. M/s. Riat Grinders- Final Order No.60601/2017 dt.11.04.2017 in Appeal No.E/2502/09- DB. 4. Heard both sides and perused the record. 5. We find that the respondent is using the brand name RIAT SONS while the brand name RIAT was owned by M/s.RIAT Machine T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8223; are not similar, in that circumstance, it cannot be said that the appellant is using the brand name of another person. In that circumstance, we hold that the appellant is entitled to the benefit of SSI exemption Notification No.8/2003 dated 01.03.2003. Accordingly, we set aside the impugned order and allow the appeal with consequential relief, if any. 7. In view of the foregoing, we fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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