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TMI Blog2019 (2) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... mbers of the family for using the said brand and all were claiming as their own brand. Though there were some dispute among the family members regarding ownership of ‘Vivek’ brand but later on in a Civil suit they filed the consent that all are eligible to use the brand and there will be no objection in using the said brand by all the assessees. All the assessees become owner of Vivek brand, ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Shri. P.V. Sheth, Ld. Counsel appearing on behalf of the assessees submits that the Vivek brand is common brand used by different firm of members of one family. He submits that all the assessees are owner of Vivek brand. Though there was a dispute about the ownership of Vivek brand but in a civil suit at have given consent regarding use of Vivek brand by all the firms. Subsequently the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered the submissions made by both the sides and perused the records. We find that as regard the issue of brand name Vivek , the same was belonging to a family and members of the family for using the said brand and all were claiming as their own brand. Though there were some dispute among the family members regarding ownership of Vivek brand but later on in a Civil suit they filed the consent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elongs to another person. The present case is on better footing that all the assesses have got the Vivek brand registered in their name with the Trade Mark Registry. Therefore, all the assessees are eligible for SSI Exemption Notification No 8/2003-CE. Consequently, as regard Revenue s appeal which is seeking inclusion of value of goods claimed by the assessees, as export of goods on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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