No SSI exemption available if brand name not registered in the name of assessee

Kalki Industries Vs Commissioner of Central Excise (CESTAT Mumbai)

CESTAT Mumbai held that unless a Trade Mark/ Brand Name is registered in the name of the assessee, the assessee is not entitled to the benefit of SSI exemption notification.

Facts- This appeal of M/s Kalki Industries lies against order of Commissioner of Central Excise (Appeals) for having dismissed their challenge to order of original authority holding them liable to duties of central excise amounting to ₹9,73,258 on excisable goods cleared between 1^st April 2011 and 16^th October 2011 u/s. 11A of Central Excise Act, 1944, along with interest as applicable u/s. 11AA of Central Excise Act, 1944, besides imposing penalty of like amount u/s. 11AC of Central Excise Act, 1944.

It was alleged that the appellant, a manufacturer of ‘electrical accessories’ and ‘lighting accessories’, and availing the benefit of notification no 8/2003-CE dated 1^st March 2003 intended for ‘small scale industry’, was found to be ineligible thereto as ‘(b) clearances of the specified goods which are used as inputs for further manufacture of any specified goods within the factory of production of the specified goods.’ Among the conditions enumerated in paragraph 3 of the notification was breached by branding the goods as ‘KALKI belonging to one Mohanlal Gosaria and one Hemlata Gosrani whereas the appellant is a sole proprietorship of Shri Chandrakant G Gosaria.

Conclusion- It is a settled law that unless a Trade Mark or Brand Name was registered in the name of the assessee, he was not entitled to the benefit of SSI exemption notification.

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