2018 (3) TMI 1278

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..... ) - for Appellant Request for Adjournment - for Respondent Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.367-368-CE/APPL/NOIDA/2012 dated 22/11/2012 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Noida. Respondent submitted a request for adjournment. The said request was not considered and the matter was taken up for decision. 2. .....

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..... UM" which was assigned to the respondent for right of use for a consideration of Rs. 1,000/-. It appeared to revenue that the said considerations were inadequate and the said assignments deeds were not registered with Trade Mark Authority. Therefore, respondents were not eligible for Small Scale Exemption. Therefore, on 19.01.2010 they seized the goods with ENDURA HITECH brand valued at Rs. 29,67, .....

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..... nts were rightly holding the ownership of both the brands consequent upon legal & valid deeds of assignments dated 01.03.2006 and 07.08.2009 and accordingly, set aside the said Order-in-Original through which duty was confirmed and seized goods were confiscated. Aggrieved by the said order, revenue preferred appeal before this Tribunal. 3. The grounds of appeal are repetition of show cause notice .....

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