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TMI Blog2018 (11) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... and hence the issue being identical, the above ratio is required to be followed for which reason the impugned Order is set aside - appeal allowed - decided in favor of appellant. - Application No.: E/COD/41592/2018, Appeal No.: E/41896/2018 - Final Order No. 42700/2018 - Dated:- 26-10-2018 - Shri P Dinesha, Member (Judicial) Ms. Jayalakshmi, Advocate for the Appellant Shri. L. Nandakumar, AC (AR) for the Respondent ORDER The above application seeking Condonation of Delay (COD) has been filed by the appellant seeking to condone the delay of 179 days in filing the appeal. 2. It is the case of the applicant/appellant that the said delay was due to the fact that their Clerk had left services without properly handing ov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case, the appellants have entered into an agreement with Meridien SA dated 12.4.2000 by which they have acquired the brand name Le Royal Meridien . They have been given the exclusive right to use the brand name till the expiry of the agreement. 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. (supra), 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 relevant portion of the judgment is reproduced as und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same reason, the penalty imposed on Shri A. Sennnimalai, Managing Director of M/s. Appu Hotels Ltd. is set aside. 8. In the result, the impugned orders are set aside and both the appeals are allowed with consequential relief, if any. 10. I find that the Department has neither been able to distinguish the Order of this Bench in the appellant s own case (supra) nor could it furnish any contrary orders/judgements of higher fora; and hence the issue being identical, I am of the view that the above ratio is required to be followed for which reason I set aside the impugned Order and allow the appeal filed by the appellant. 11. The appeal is also allowed with consequential benefits, if any, as per law. (Operative part of the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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