TMI Blog2014 (3) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be redundant exercise for which all the appeals are allowed. - Decided in favor of assessee. - Appeal No.E/141/2005, Appeal No.E/143/2005, Appeal No.E/144/2005, Appeal No.E/972 & 988 of 2012, Appeal No.E/989/2012, Appeal No. 990/2012, Appeal No.E/991/2012, Appeal No.E/992/2012, Appeal No.E/3044/2005 - ORDER NO.50373-50381/2014 - Dated:- 5-2-2014 - Mr. D.N. Panda and Mr. Rakesh Kumar, JJ. For the Appellant : Shri. B.L. Narasimhan, Advocate For the Respondent : Shri Sanjay Jain, D.R. JUDGEMENT PER: D.N.PANDA Appeal No. E/141/2005, 143/2005 and 144/2005 is one batch of appeal which covers the period 1.12.1998 to 31.03.2004, arose out of common adjudication. The other batch of appeals No.972/2012, 988/2012 to 992/2012 covers the period April, 2004 to April 2006 arose out of common appeal order. 2. Revenue is in appeal registered as E/3044/2005. SUBMISSIONS ON BEHALF OF ASSESSEES 3. Ld. Counsel Shri B. L. Narasimhan appearing for assessees submits that there are 3 issues involved in the first batch of appeal registered as appeal Nos. 141/2005, 143/2005 and 144/2005 relating to the period 01.12.1998 to 31.03.2004. MANUFACTURE- NIPPLE 4. The first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SSI exemption. SECOND BATCH OF APPEAL 9. So far as the second batch of appeal registered as 972/2012 and 988-992 is concerned, ld. Counsel says that the only primary issue involved therein is whether the appellant was eligible to SSI exemption. The appellant manufactured entire feeding bottle from April 2002. Hence the issue of manufacturing is not involved in this batch of appeal. BRAND NAME 10. In so far as the use of the brand name is concerned, ld. Counsel says that it was the brand name of the appellant owned on the basis of the Assignment Deed executed in favour of the appellant by virtue of family settlement dated 15th May, 1997 and Deed of Assignment dated 3rd Jan., 1998 which are borne by appeal record at pages 50 - 59 of E/441/2005. It was further submitted that if the brand name is owned by the appellant by virtue of those documents, the appellant should not be disentitled to SSI exemption. 11. On the point of assignment, he refers to the decisions of various forums in Bentex Motor Control Industries v. CCE, New Delhi reported in 2002 (139) ELT 679 (Tri-Del), M/s. Ritzbury India (P) Ltd. and CCE, Chennai and M/s Ritzbury India (P) Ltd. reported in 2012 (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.1.1, 1.1.2, 1.2.4 and 1.2.7 of the note of argument filed by Revenue and also drawing attention to various finding of the learned adjudicating authority, it was submitted that the appellant not being owner of the brand-name Bonne was not entitled to SSI exemption benefit for which that is rightly denied by adjudicating authority. 17. Heard both sides. 18. Revenue although agreed in the course of hearing that they shall examine the excise records of Appellant to ascertain whether returns were filed by the appellant, nothing was placed before the bench before conclusion of the hearing by Tribunal. 19. Appeals of the assessee in both the batch having leaned on the issue of SSI exemption granted under Notification Nos. 1/93, 85/2001 and 8/2003, as pleaded aforesaid, and that being a common issue, that issue is taken up first in this common order. 20. Revenue s primary allegation was that the assessee was not owner of the brand name BONNE and BABBY CARE FROM THE MAKERS OF BONNNE . While the trade mark BONNY was traceable to the use thereof by the Aneja family in their products prior to their family settlement, nothing could be brought out by revenue as to the original o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Amir Chand Aneja 26. The continuing partners Shri Des Raj Aneja and Smt. Sarla Aneja were allowed to use the trade mark BONNE in the State of Punjab, Union Territory of Chandigarh, Jammu Kashmir, Himachal Pradesh, U.P., Rajasthan, Madhya Pradesh, Orissa, West Bengal, Assam, Nagaland, Mizoram, and Tripura. 27. In terms of deed of retirement, the retiring partners Shri Manohar Lal and Smt. Krishna Rani were allowed to use the trade mark BONNE in the Union Territories of Delhi, Pondicherry and Goa, State of Haryana, Gujarat, Maharashtra, Andhra Pradesh Tamil Nadu, Karnataka and Kerala. 28. In terms of family settlement entered into by Aneja family consisting of Smt. Sarla Aneja W/o late Nand Lal Aneja, Shri Subhash Aneja, S/o Late Nand Lal Aneja and Smt. Sudesh Aneja W/o Shri Des Raj Aneja on 15.05.1997 it was decided in terms of clause 4 thereof that following members of Aneja family shall continue to be owner of the trade mark BONNE : 1. Smt. Sarla Aneja W/o Nand Lal Aneja 2. Shri Des Raj Aneja S/o Amir Chand Aneja 29. Above clause also refers to a family settlement dated 13.06.1983 stating that Shri Manohar Lal Aneja and Smt. Krishna Rani Aneja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany being an assignee of the right assigned to it by Smt. Sarla Aneja. It is an admitted fact on record that M/s Bonny Products ceased to operate with effect from 15.05.1997 after family settlement dated 15.05.1992 and Smt. Sarla Aneja having right over the trade mark BONNE assigned such right to M/s Baby Care Marketing (India) Pvt. Ltd which was renamed as Bonny Baby Care Pvt. Ltd (BBC) with effect from 21.01.1998 as per fresh certificate of incorporation issued by Registrar of companies. 35. When there was no existence of M/s Bonny Products as on 08.03.1994 i.e. date of incorporation of the company appellant and date of execution of deed of assignment on 03.01.1998, appearance of name of Nand Lal Aneja (expired on 13.05.1981), Shri Manohar Lal Aneja, Shri Ramji Das Aneja (expired on 16.01.1979) and Shri Des Raj Aneja in the records of Trade Mark Authority, has no significance for the reason that two of the partners were deceased and their successors as well as the existing partners Shri Manohar Lal Aneja and successor of Shri Des Raj Aneja agreed to enjoy right over the trade mark in different territories defined by the deed of retirement and deed of family settlement. 36 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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