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2013 (2) TMI 278 - AT - Central ExciseSSI Exemption - Brand name of other - Whether assessee being eligible for SSI exemption from the date of Deed of Assignment of brand name in favour of assessee - Thereafter the brand names under which the goods have been cleared belong to them - The demand pertains to the period April, 1999 to December 2001 and the first assignment deed has been executed on 10.08.2000 Held that:- There is no assignment deed in favour of the appellant for the period prior to 10.08.2000 and even for the period on or after 10.08.2000, the assignment is not effective since, as per the deed, the assignment takes place when the trade marks are registered. Inasmuch as the trade marks are yet to be registered, the question of the appellant owning the brand name by virtue of the assignment deed does not arise at all - In favour of revenue
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