TMI Blog2012 (7) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... ar goods - in favour of assessee. - E/877/2006 - - - Dated:- 12-6-2012 - Mr. P.G. Chacko, Mr. M. Veeraiyan, JJ. Mr. A.R.J. Nayak, Advocate for the appellant. Mr. N. Jagdish, Superintendent(AR) for the respondent. [Order per: P.G. Chacko] On a perusal of the records and hearing both sides, we find that the short question arising for consideration in this case is whether SSI benefit was admissible to the appellant in respect of cakes and pastries which were supplied to customers under the brand name HOT BREADS which was assigned to them by the brand name owner M/s. Chaitanya Foods, Madras under a deed of assignment. The period of dispute is from 01/03/1997 to 30/06/1998. The learned counsel for the appellant submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Superintendent(AR) claims support from Commissioner vs. Dhanvi Trading Investment (P) Ltd. [2005(187) ELT 270 (Tri. Del.)] wherein the ownership of a brand name which was assigned to the assessee was found to be vested in the assignor and, on this basis, benefit of SSI Notification No.175/86-CE was denied to the assessee by virtue of para 7 thereof. It is further submitted that the Tribunal s decision in Dhanvi Trading Investment (P) Ltd. (supra) was rendered in pursuance of the remand order passed by the Hon ble Supreme Court in the case of Vikshara Trading Investment Pvt. Ltd. (supra). 2. After considering the submissions, we have found valid reasons to hold that SSI benefit cannot be denied to the appellant in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolved were No.140/83-CE and No.10/99-CE. The brand name affixed by the assessee on the goods in question was one assigned to them under an agreement executed by the brand name owner. This Tribunal held that the assessee could be said to have used their own brand name and accordingly held that the benefit of the Notifications was admissible to them. The submission made by the learned Superintendent(AR) with reference to the remand order passed by the Hon ble Supreme Court is of no significance inasmuch as it was an open remand ordered by the apex court in the case of M/s. Dhanvi Trading Investment Pvt. Ltd., one of the cases considered by the apex court in the reported case of Vikshara Trading Investment Pvt. Ltd. (supra). It has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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