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2018 (2) TMI 1554 - AT - Central ExciseSSI exemption - assignment of Brand name - whether a Trade Mark/Brand Name can be assigned for a meagre consideration of ₹ 3,000/- cash? - Held that: - Hon’ble Supreme Court of India in the case of Commissioner of Central Excise, Goa Versus Primella Sanitary Products [2005 (4) TMI 70 - SUPREME COURT OF INDIA], has held that the person who has right over Trade Mark, can assign the right of Trade Mark to another person through a deed of assignment for any amount of consideration. With effect from 01/04/2004 appellants were entitled for benefit of N/N. 08/2003-CE - appeal allowed - decided in favor of appellant.
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