2000 (3) TMI 636

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..... Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  In this case, the adjudicating authority whose order is in challenge, has held that the appellants herein were not eligible to claim exemption under Notification 175/86 since they were clearing hand tools affixed with the brand name "Deeps" belonging to M/s. Raj and Sandeeps (P) Ltd., who were not eligible to the benefit of SSI e .....

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..... (for embossing of brand name) and, therefore, they should be considered as having purchased the brand name and having become the owner thereof, is not tenable in the absence of agreement for transfer of brand name. There is no deed of assignment of brand name from the brand name owner to the appellants. The appellants' contention that they are paying royalty to M/s. Raj and Sandeeps (P) Ltd., for .....

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