9911796707
TMI Blog2024 (1) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... use of brand name of another person - Brand Roopkala owned by family and used by the appellant being one of the family member - N/N. 08/2003-CE dated 01.03.2003 - HELD THAT:- The fact is not under dispute that the brand Roopkala belongs to a family and the same is used by different members of the same family. It is also found that either side have no objection in use of Roopkala brand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the family member can be treated as use of brand name of another person to deny the benefit of SSI exemption Notification No. 08/2003-CE dated 01.03.2003. 2. None appeared on behalf of the appellant. However, they filed detailed synopsis in support of their appeal and also relied upon the following judgments: M/s. Laxman Metal Sawing Co Vs. CCE ST Bhavnagar Vide final order No. A/10601/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y display on the invoice the name Club Roopkala . Whereas other family member s brand is Roopkala , for this reason also it cannot be said that the appellant is using the brand name of another person. the judgment relied upon by the appellant directly support their case, in so far as the use of brand name belongs to a family and same is used by the different members of the same family. Moreover, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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