IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR MONDAY, THE 28TH JANUARY 2008 / 8TH MAGHA 1929 C.E.Appeal.No. 10 of 2005() --------------------------- (FINAL ORDER NO..1105/2004 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE) .................... APPELLANT/APPELLANT: ------------------------------------- THE COMMISSIONER OF CENTRAL EXCISE, C.R.BUILDING, I.S.PRESS ROAD, KOCHI 18. BY ADV. SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR RESPONDENTS: RESPONDENT; ------------------------ M/S.MAMMA PRODUCTS, KAPPUMTHALA, KOTTAYAM 686 613. BY ADV. SRI.U.K.RAMAKRISHNAN SRI.E.K.MADHAVAN SRI.P.V.LOHITHAKSHAN SMT.P.VIJAYAMMA SMT.UMA GOPINATH SRI.V.KRISHNA MENON SRI.SANDEEP.E. THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 28/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. .................................................................... C.E.A. No.10 of 2005 .................................................................... Dated this the 28th day of January, 2008. JUDGMENT C.N.Ramachandran Nair, J. Heard Assistant Solicitor General appearing for the appellant and counsel appearing for the respondent. The question raised is whether respondent was entitled to benefit of exemption under Notification SRO 8/1999. Admittedly respondent is an SSI unit engaged in manufacture and marketing of ice cream. Exemption was denied on the ground that respondent is marketing the product under the brand name "Summer Treat" which is owned by another person. However, on going through the orders of the Commissioner (Appeals) and the Tribunal, we find that the clearcut finding of the two authorities is that the brand name used is jointly owned by respondent along with another person and the product is marketed under Brand name in exclusive territories and in view of the finding of fact that respondent is a co-owner of the brand name, we find no ground to interfere with the order of the Tribunal. The appeal is accordingly dismissed. C.N.RAMACHANDRAN NAIR Judge T.R.RAMACHANDRAN NAIR Judge