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TMI Blog2023 (12) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... er person? HELD THAT:- On an identical issue regarding the brand name BASANT this Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE ST, LUDHIANA VERSUS M/S. BASANT PRESSES (INDIA) [ 2017 (6) TMI 805 - CESTAT CHANDIGARH] had held that the trademark BASANT was being used by BMW and the same even if used by M/s Basant Presses (India), they were still eligible for SSI exemption. The impugned order denying the benefit of SSI exemption is not sustainable in law - Appeal allowed. - MR. S. S. GARG, MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Present for the Appellant: Shri Jagdeep Singh, Advocate Present for the Respondent: Shri Aneesh Dewan and Shri Raman Mittal, Authorized Representatives ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was found that the brand name BASANT is registered in the name of M/s BMW in respect of power press vide trade mark registration certificate no. 265352 dated 28.08.1972. Thereafter, statements of partner Sh. Kanwarjit Singh S/o Shri Surjit Singh was recorded under Section 14 of Central Excise Act, 1944 and other documents were examined. After completion of the investigation, a show cause notice dated 02.05.2008 was issued invoking the extended period of limitation proposing to demand central excise duty denying benefit of SSI exemption on the ground that the brand name used by the appellant was registered in the name of M/s Basant Mechanical Works (BMW) Ludhiana. After following the due process, the adjudicating authority dropped the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e binding judicial precedents. He further submits that in an identical case of Basant Presses (India), this Tribunal vide final order No. 61066/2017 dated 09.06.2017 had held that the trademark BASANT was being used by BMW and the same even if used by M/s Basant Presses (India), even then they were eligible for SSI exemption. 6. Ld. Counsel further submits that in an another identical case of Basant Industries Vs. CCE ST, Chandigarh-I, this Bench of the Hon ble Tribunal vide Final Order no. A/62843/2018 dated 29.08.2018 had held that the Assessee M/s Basant Industries manufacturing Power Press and clearing the same by using the brand name BASANT-BI was entitled to SSI exemption. He further submits that in these aforesaid two decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d name BASANT-KS which was never got registered in their name and the brand name BASANT is registered in the name of M/s BMW and they are not legal owners of the brand name BASANT and have not been permitted by anyone to use this said brand name which is registered in the name of M/s Basant Mechanica Works (BMW). 9. He further submitted that appellant and M/s BMW is well aware about the use of brand name BASANT-KS which is clearly similar to the brand name BASANT and its use by the appellant clearly established a link in the course of trade. He further submits that the crucial fact on record is that suffix of KS in the brand name BASANT is completely immaterial since actually the goods were sold only under the brand name B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the above stated case of Commissioner of Central Excise Service Tax-Ludhiana Vs. M/s Basant Presses (India) vide Final Order No. 61066/2017 dated 09.06.2017 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. In the similar circumstances by following the same order, we hold that 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 exemption. We therefore set aside the impugned order and allowed the appeal . 13. Therefore, keeping in view the aforesaid two decisions of this T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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