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TMI Blog2005 (3) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are exempt from excise duty does not mean that such owner is entitled to the benefit of the Notification. The Notification expressly states that the use of brand name belonging to a third party is permitted only if such other person is liable for grant of exemption under the Notification. We are also unable to assume that the owner, merely because it was granted registration on 24-1-89, would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... greement with the owner whereundar the appellant was liable to pay royalty by way of consideration for such use. The owner of the brand name itself does not manufacture Dant Manjan but manufactures masalas. 2. The Notification in question permits small scale industries certain benefits provided, inter alia, they do not use the brand name of someone else who is not entitled to exemption under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion on the ground that during the period in question the owner was not entitled to the benefit of the Notification and that admittedly the appellant had been using the brand name belonging to the owner. 5. Before us, the appellant has conceded that it would not press the argument which had been canvassed in the fora below that the Notification did not serve to exclude cases where the brand owne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mall scale industry during the period in question. Apart from the fact that the owner was in fact not so registered, this Court cannot be called upon to enter into an enquiry whether the owner was in fact a small scale industry during the period in question. 7. In the circumstances, the appeals are, accordingly, dismissed but without any order as to costs. - - TaxTMI - TMITax - Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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