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2018 (1) TMI 691 - CESTAT NEW DELHISSI exemption - brand name - denial on the ground that appellant are using the brand name of ‘Goldmedal’ which was owned by M/s. Bright Electrical - Held that: - reliance placed in the case of COLLECTOR OF C. EX., AHMEDABAD Versus VIKSHARA TRADING & INVEST. P. LTD. [2003 (8) TMI 49 - SUPREME COURT OF INDIA] where it was held that When as a matter of fact it is held that there was an assignment in favour of the first respondent and that fact was not in serious dispute the mere fact that the assignment was not registered could not alter the position - appeal allowed - decided in favor of appellant.
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