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2014 (3) TMI 48 - AT - Central ExciseSSI Exemption - Brand Name - Manufacturing of Nipple or complete feeding bottles - affixing/assembling of Nipple to other components/accessories bought out from outside or manufactured by others - Valuation - Brand Name - Held that:- the brand name ‘BONNE’ was used by the appellant company being an assignee of the right assigned to it by Smt. Sarla Aneja. It is an admitted fact on record that M/s Bonny Products ceased to operate with effect from 15.05.1997 after family settlement dated 15.05.1992 and Smt. Sarla Aneja having right over the trade mark ‘BONNE’ assigned such right to M/s Baby Care Marketing (India) Pvt. Ltd which was renamed as Bonny Baby Care Pvt. Ltd (BBC) with effect from 21.01.1998 as per fresh certificate of incorporation issued by Registrar of companies. The issue of trade mark and availability of the SSI exemption having been decided in the manner aforesaid and in favour of the appellant company, going into other issues framed by the learned adjudicating authority may be redundant exercise for which all the appeals are allowed. - Decided in favor of assessee.
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