2016 (8) TMI 782

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h was assigned to the Indian manufacturer under an agreement. Inasmuch as the issue is decided by the Supreme Court in the case of Commissioner of Central Excise , Bangalore Vs. Otto Bilz (India) Pvt. Ltd. [2015 (10) TMI 2149 - SUPREME COURT], no merits found in the present appeal of the Revenue. - Decided against the Revenue - Excise Appeal No. 1987/2008-EX[DB] - Final Order No. 52266/2016 - Da .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 9/99-CE, during the relevant period in respect of the goods manufactured under the brand name SANI PLAST , Revenue entertained a view that they were using the brand name of the foreign manufacturer and as such were not entitled to the benefit of the small scale exemption notification. 3. Accordingly, proceedings were initiated against them by invoking the extended period of limitation, which .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ch makes the respondent ineligible to seek exemption under the aforesaid Notification. However, it has come on record that the foreign company, viz. M/s. Otto Bilz Wekzugfabrik GMPH Co., a German Company, has assigned the trade mark BILZ in favour of the assessee under Agreement dated 18-6-1996 with right to use the said trade mark in India exclusively. Because of the aforesaid assignment, th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X