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TMI Blog2009 (4) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... ship of the brand name by SFPL who is an independent legal entity, namely, a limited company. - SFPL had stopped manufacturing activities using the brand name also does not make the brand name one of SFI - benefit of SSI exemption not allowable - E/468/2001 & 274-275/2002 - 500-502/2009 - Dated:- 28-4-2009 - Ms. Jyoti Balasundaram, Vice-President and Shri P. Karthikeyan, Member (T) Cross Objection No. E/CO/86/2003 REPRESENTED BY : Shri N.J. Kumaresh, SDR, for the Appellant. Shri S. Renganathan, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The common issue in all the three appeals covering different periods is the eligibility of the assesses to the benefit of SSI exemption in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered as a small scale industries unit. The company SFPL, being the major partner having effective control over the partnership firm SFI, there cannot be any objection to the use of the brand name of its own products, since it is not the brand name of another person but only that of one of the partners of SFI. After the assignment of the brand name to SFI, the SFPL has stopped its manufacturing activity using its brand name since 1-4-1998. The said brand name is also not being used by another manufacturer or by another registered or unregistered company. Therefore, the denial of SSI exemption to the SFI, an SSI unit on the pretext that SFI is using another user's brand name is illegal. As long as SFPL is a valid partner of SFI, denial of SS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act from the ownership of the brand name by SFPL who is an independent legal entity, namely, a limited company. The further fact that the SFPL had stopped manufacturing activities using the brand name also does not make the brand name one of SFI or belonging to SFI. Reference by the Commissioner (Appeals) to an assignment of the brand name is not borne out on record. The assessees have never raised the plea that the brand name was assigned by SFPL to SFI. Therefore, it is crystal clear that brand name in question belonged to SFPL which is a separate legal entity from SFI. Since SFI has used the brand name of another person viz. SFPL on its goods, it is not entitled to the benefit of the exemption in terms of the notifications in question (S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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