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2019 (2) TMI 564 - AT - Central ExciseSSI exemption - use of brand name of others - the goods manufactured by the appellant is bearing the brand name “SNT” which as per the claim of department is owned by another person i.e. Shri. Dilipbhai J Rathod of M/s. Vidyut Motors Pvt. Ltd., Mumbai - appellant claims that the said brand name was assigned to them by assignment deed - N/N. 08/2003-CE dated 01.03.2003. Held that:- The assignment deed was neither signed by the assignee nor by any witness in the assignment deed. The date of assignment was not mentioned, therefore, the assignment deed is not free from serious doubt. Even if for sake of argument if the assignment deed is accepted but the most important point is that if the brand name is assigned to the appellant, thereafter, the assignor has no locus standing, as regard the said brand name “SNT”, however, despite the assignment deed written the assignor M/s. Vidyut Motors PVT. Ltd applied for renewal of the trade mark “SNT” and the same was granted by the trade Mark registry. This makes it clear that the brand name “SNT” even after the period of assignment deed the trade mark “SNT” was owned by M/s. Vidyut Motors PVT. Ltd. It is only by an application made by the appellant to the trade mark registry on 06.12.2006, the appellant can be treated as owner of the brand name only w.e.f .06.12.2006. In this fact, the appellant is entitled for the SSI Exemption only for the period from 06.12.2006 onward. Time limitation - Held that:- Though the appellant have declared the brand name “SNT” but the fact of ownership of brand name “SNT” was not disclosed , therefore, there is a clear mis-declaration and suppression of fact on the part of the appellant - demand cannot be held as time bar. Since the appellant is entitled for SSI Exemption from 06.12.2006 onward, the adjudicating authority shall make a re-quantification of demand and pass a fresh order - appeal allowed by way of remand.
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