2018 (7) TMI 241

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... reement. Therefore, it cannot be said that they are using the trademark of another person. This issue was considered by the Hon’ble Supreme Court in the case of Otto Bilz (India) Pvt. Ltd. [2015 (10) TMI 2149 - SUPREME COURT], wherein the foreign brand name owner when had assigned the trademark to the Indian company under an agreement with the right to use the trademark exclusively in India, the Hon’ble Court held that the Indian company is entitled to SSI exemption. The denial of SSI exemption is without any basis - penalty imposed on Managing Director of M/s. Appu Hotels Ltd. is set aside - appeal allowed - decided in favor of appellant.
Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of another person. The use of the brand name is by express agreement between Star Wood Hotels and Resorts Ltd. and the appellant. It is also argued by him that the cookies etc. do not bear the brand name and only on the carton the brand name was printed by the appellant. The appellants have exclusive rights to run the hotel as per agreement and also rights to use the brand name and the trademark for operation of the hotel and therefore they are eligible for the benefit of SSI exemption. He relied upon the decision in the case of Commissioner of Central Excise, Bangalore Vs. Otto Bilz (India) Pvt. Ltd. - 2015 (324) ELT 430 (SC). 3. The ld. AR Shri R. Subramanian reiterated the findings in the impugned order. It is argued by him that the app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... SSI exemption. The relevant portion of the judgment is reproduced as under:- "3. As per the Revenue, the respondent is using brand name 'BILZ' of a foreign company which makes the respondent ineligible to seek exemption under the aforesaid Notification. However, it has come on record that the foreign company, viz., M/s. Otto Bilz Wekzugfabrik GMPH & Co., a German company, has assigned the trade mark 'BILZ' in favour of the assessee under Agreement dated 18-6-1996 with right to use the said trade mark in India exclusively. Because of the aforesaid assignment, the assessee is using the trade mark 'BILZ' in its own right as its own trade mark and therefore, it cannot be said that it is using the trade mark of 'another person'. We, thus, are .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X