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2017 (10) TMI 696 - AT - Central ExciseSSI Exemption - use of Brand Name after dissolution of former entity - assignment of brand name - N/N. 8/2003 dated 01.03.2003 - Held that: - originally the brand name "ASOKA" belonged to M/s. Vijay Chemicals & Toilet Works. Upon dissolution of M/s. Vijay Chemicals & Toilet Works, several units were started by the partners in different jurisdictions and all of them were allowed to use brand name “ASOKA” by addition of the suffix like A,B.C, etc. M/s. Vijay Chemicals & Toilet Works (AP) owned by Shri D.B. Nagandranath Gupta. The present appellant M/S. Vimal Perfumery Co. was assigned the brand name "ASOKA-A" and was allowed to use the said brand name. The Tribunal in the case of Bentex Motor Control Industries Vs. CCE [2001 (10) TMI 152 - CEGAT, COURT NO. II, NEW DELHI], held that the appellant will be entitled to use of the brand name "ASOKA" with the suffix A within the territory allotted to the appellant since such a brand name is used by the appellant only after proper assignment. Appeal allowed - decided in favor of appellant.
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