Order Date – 05 January 2023

Parties: Abhay Industries and Rajesh H Punatar Partner Vs C.C.E. & S.T.-Rajkot

Facts – 

• The Appellant, Abhay Industries and Rajesh H Punatar Partner, has uses the ‟Bintex” brand which is registered in the name of family members of the appellant and appellant is also one of the owner of the “Bintex” brand as per the Trade Mark Registration.
• The Department alleged that the appellant has used brand “Bintex” belonging to some other person, benefit of exemption under Notification No.8/2003-C.E. dated 01.03.2003 is not available.

Issue – 

• Whether the appellant is eligible for SSI Exemption available under Notification No.8/2003-C.E. dated 01.03.2003?

Order – 

• The Tribunal held that the appellant firm is using the brand name of “Bintex” for which the appellant firm partner Shri Rajesh Harshdrai Punatar is one of the owners of the brand name “Bintex”, the appellant firm is eligible for exemption under Notification No. 8/2003-CE dated 01.03.2003.
• It was observed that if brand is owned by any of the member or jointly by the family, any member of the family if uses the said brand, it cannot be said that assessee is using the brand name of other person.
• The appellant’s partner Shri Rajesh Harshdrai Punatar himself is one of the owner of the brand “Bintex” as per the Trade Mark Registration, therefore, there is no doubt that the brand name cannot be said to be belonging to any other person. Consequently, the appellant is eligible for exemption notification.