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Commissioner of Central Excise, Mumbai-I Versus M/s. Four Circle Clothing Co.

2016 (10) TMI 482 - CESTAT MUMBAI

SSI Exemption - use of brand name of others - whether after assignment agreement in respect of brand name, it can be inferred that the respondent is using the brand name of another person and accordingly not entitled for the S.S.I. exemption Notification No. 8/2001-CE dtd. 01-03-2001 or otherwise - Held that:- as regard assignment agreement, there is no dispute in the facts of legal assignment of the brand in favour of the respondent vide agreement. Therefore, agreement stands legal and in force .....

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peals) in as much as the S.S.I. exemption was extended to the respondent on the basis of assignment agreement. - Decided against the Revenue - E/1486/05-Mum - A/85410/16/EB - Dated:- 20-1-2016 - Mr. Ramesh Nair, Member (Judicial) and Mr. Raju, Member (Technical) Shri V.K. Shastri, A.C. (AR) for the Appellant None for the Respondent ORDER The appeal of the revenue is directed against Order-in-Appeal No. BR(2668)50/MI/2005 dated 23/02/2005 passed by the Commissioner (Appeals), Central Excise, Mumb .....

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ansferred in respondent s name who acquired the right to use the same for their products. The Adjudicating Authority denied the S.S.I. exemption Notification No. 8/2001-CE dtd. 01-03-2001 on the ground that the respondent have used other s brand on their products and therefore, they are not entitled for the exemption in terms of para 4 to the said notification which specifically excludes goods manufactured under the name of another person from the purview of the notification. Aggrieved by the Or .....

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nt into for transfer of brand but still band belongs to another person M/s. Nims Apparels Ltd. He placed reliance on the Tribunal s judgment in the case of AVA Engineering Company vs. Commr. of C.Ex., Chandigarh - 2003 (162) ELT 188 (Tri.- Del.) 4. None appeared on behalf of the respondent despite notice, therefore we processed to decide the appeal on the basis of records available. 5. On careful consideration of submissions made by the Ld. A.R. and on perusal of records, we find that the only i .....

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