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TMI Blog2018 (9) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... [2017 (6) TMI 805 - CESTAT CHANDIGARH] wherein this Tribunal has held that ‘Basant’ trade mark was being used by M/s Basant Mechanical Works, Ludhiana and the same even if used by M/s Basant Presses (India), they were eligible for SSI exemption - The appellant was eligible to avail benefit of exemption under Notification No. 8/2003 dated 01.03.2003 which is also for availing the benefit of SSI ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn with Shri Gurdeep Singh as proprietor. The appellant were registered with Central Excise Department. The appellant were issued with the show cause notice dated 02.05.2008 wherein it was contended that the appellant were using the brand name BASANT-BI was being used by M/s BASANT Mechanical Works and therefore, the appellant was using the brand name of somebody else and therefore the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said order, the appeal is before this Tribunal. 3. Heard the Ld. Counsel for the appellant. The Ld. Counsel for the appellant has submitted that M/s BASANT was a trade mark registered in 1970 by the Grandfather of Proprietor Shri Gurdeep Singh. The appellant firm was established in 1967 and a new brand name for M/s Basant Industries as BASANT-BI was used since then and that the brand BAS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (India) were eligible for said notification. Further, the appellant has submitted that the Basant trade mark was registered by the Grandfather of the proprietor and therefore, M/s BASANT was a trade name which was the property of the family and the appellant was unit found by the members of the same family and therefore as held in the case of M/s Basant Presses (India) by this Tribunal, they shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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