TMI Blog2016 (6) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... SSI exemption as even in respect of an unregistered trade mark owned by any person exemption can be availed. The Adjudicating Authority is therefore in error in not properly considering the case laws cited by the Appellants to the effect that the ownership of the trade mark would be with them from the date of the deed of assignment. The Hon’ble Supreme Court in the case of Primella Sanitary Products (2005 (4) TMI 70 - SUPREME COURT OF INDIA ) held that as long as assignment stands the assessee using the brand name is eligible for the benefit of SSI exemption notification. - Decided against revenue - Excise Appeal No.E/559/2008-EX(DB) - Final Order No. 51849/2016 - Dated:- 13-5-2016 - SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in the case of Meghraj Biscuits Industries Ltd. - 2007 (210) ELT 161 (SC) and the Tribunal s decision in the case of Tilrode Chem Pvt. Ltd. - 2007 (207) ELT 573 (Tribunal-Bang.). 4. Ld. Counsel for the respondent submitted that the said brand name was assigned to them by a Deed dated 8.11.2005 and where the rightful owners of the said brand name used the same in their products. He also contended that there is no evidence placed that the said brand name belongs to anybody else other than the respondent. He also contended that the fact they have applied for registration of the said brand name later and got the same approved by the competent authority itself will go to show that the brand name belongs to them only. He relied on the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the present case. In view of this position, I am satisfied that the Appellants have rightly availed SSI exemption for the period 2006-07 in respect of the product bearing the brand name Superfix . 7. The case laws relied upon by the ld. AR mainly dealt with the registration of brand name and the implication of registration date for availability of exemption notification. The issue in hand is relating to use of other s brand name by the respondent. Without considering the registration or non-registration, it is to be first ascertained whether the respondent used the somebodys brand name in their products. On perusal of the factual finding of the ld. Commissioner (Appeals), it shows that there is no case of usage of any other iden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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