2007 (8) TMI 208

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..... SSI Notification has been denied on the ground that the assessee is utilizing the trade name "ESL's Titanic" owned by another individual. The appellants have denied that the brand name belongs to another person. They have in the reply to the show cause notice clearly informed the authorities that they have already acquired the trade name "ESL's Titanic" from the previous owner who was not using th .....

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..... is a fabricated document, which was in existence. Therefore, the learned Counsel submits that so long as the Assignment Deed has been executed and the brand name has been acquired by them in their own right in terms of the 'Trade and Merchandise Act', then the appellant cannot be denied the benefit of the Notification. He relied on the ruling of the Apex Court rendered in the case of CCE, Ahmedab .....

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..... 5 (Tri.-Bang.) 3. The learned JDR on the other hand relied on the Apex Court judgment rendered in the case of CCE, Trichy Vs. Grasim Industries - 2005 (183) ELT 123 (SC) which has denied the benefit of SSI Notification on the use of brand name or trade name used by any other person. He refers to the Tribunal ruling rendered in the case of AVA Engineering Company Vs. CCE, Chandigarh-II - 2003 (162 .....

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..... ame had also not been relied in reply to the show cause notice. There was a doubt about its existence. The situation is clearly distinguishable in the present case. The appellant had relied on the Assignment Deed in the reply to the show cause notice including the Minutes of the Board meeting resolving to acquire the trade mark in the year 1999. The Original Authority rejected the documents on the .....

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..... quired the trade name or brand name in their own right by deed of assignment and therefore, they are eligible for the benefit of the SSI Notification. The impugned order is not legal and proper and the same is set aside by allowing the appeal with consequential relief, if any. (Operative portion of this order was pronounced in open court on conclusion of hearing)
Case laws, Decisions, J .....

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