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2016 (10) TMI 482 - AT - Central ExciseSSI Exemption - use of brand name of others - whether after assignment agreement in respect of brand name, it can be inferred that the respondent is using the brand name of another person and accordingly not entitled for the S.S.I. exemption Notification No. 8/2001-CE dtd. 01-03-2001 or otherwise - Held that:- as regard assignment agreement, there is no dispute in the facts of legal assignment of the brand in favour of the respondent vide agreement. Therefore, agreement stands legal and in force. Ld. Commissioner (Appeals) held the admissibility of exemption notification relying on the judgment of Collector of C.Ex., Ahmedabad vs Vikshara Trading & Invest P. Ltd. [2003 (8) TMI 49 - SUPREME COURT OF INDIA], wherein under identical set of facts, the S.S.I. exemption Notification was allowed despite the fact that the assignment was not registered. We find that the said judgment is squarely applicable in the present case. Therefore, here is no infirmity in the order of Ld. Commissioner (Appeals) in as much as the S.S.I. exemption was extended to the respondent on the basis of assignment agreement. - Decided against the Revenue
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