Lakshmi Engineering Works v. CCE

CENTRAL EXCISE ACT, 1944

--SSI Exemption--Brand nameNature of logo and brand name used by assessee being different from brand name used by other company--Assessee, a manufacturer of various types of wet grinders was availing of exemption under Notification No. 8/2003-C.E., dt. 1-3-2003. It contended that they were carrying on the manufacturing activity from the year 1980 and selling the wet grinders affixing the name plates/stickers containing the house mark "Lakshmi Lew" and the other party Sri Lakshmi Industries, Coimbatore obtained Trade Mark Registration of "Lakshmi" on 13-2-1984. Revenue issued show-cause to demand duty on the goods which was cleared by availing of ineligible exemption during the relevant period and proposing penalty under section 11AC of the Central Excise Act, 1944.Held: Since there was difference in the nature of logo and the word "Lakshmi" which was used by the assessee, therefore, the assessee was entitled for SSI exemption as it did not use brand name or trade name of another person.

Central Excise Act, 1944 Notification No. 8/2003-C.E

IN THE CESTAT, SOUTH ZONAL BENCH, BANGALORE BENCH

S.S. GARG, JUDICIAL MEMBER & ASHOK K. ARYA, TECHNICAL MEMBER