TMI Blog2008 (4) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... name owner, even when the assignment deed is not registered - we hold that the benefit of SSI Notification1/93 is admissible to the appellants and hence set aside the impugned order and allow the appeals - E/3091 and 3092/2001 - A/383/384/2008-WZB/C-I/(EB), - Dated:- 7-4-2008 - Ms. Jyoti Balasundaram, Vice President and A.K. Srivastava, Member (T) [Order per : Jyoti Balasundaram, Vice-Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 27.7.98, the brand name was assigned to M/s. KCEC under deed of assignment dated 3.2.95. Subsequent to the period in dispute in this case, the brand name is stated to have been re-assigned to Shri Suleman V. Hafizi and the appellants had not affixed the brand name on their goods after it was re-assigned in June, 1996. The brand name also does not stand registered in Suleman V. Hafizi's name. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 206) ELT 802] and the Tribunal's order in CCE, Belgaum vs Abidel (I) [2004 (172) ELT 95] and CCE, Mumbai vs Sampat P.Damodaran [2005 (192) E.L.T, 635]. Following the ratio of the above decisions, we hold that the benefit of SSI Notification claimed is admissible to the appellants and hence set aside the impugned order and allow the appeals, without recording any finding on the pl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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