TMI Blog2019 (1) TMI 1771X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Licensor to the assessee. Therefore, the respondent cannot claim SSI benefit on the strength of the said agreement, though they can claim the benefit on the strength of the certificate of registration. The decision of the Tribunal pertains to the period from April 1998 to June 2000 - The present dispute pertains to the period from April 2003 to November 2003 and from May 2004 to December 2004. In the light of the above decision of the Tribunal, entitling the appellant the use of brand name as their own, the findings of the first appellate authority fails. Appeal allowed - decided in favor of appellant. - Excise Appeal No: 677 of 2011 - A/87425/2019 - Dated:- 2-1-2019 - HON BLE MR C J MATHEW, MEMBER (TECHNICAL) AND HON BL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the Tribunal in Commissioner of Central Excise, Mumbai V [2010 (260) ELT 117 (Tri.-Mumbai)] that 7. Nevertheless, with regard to registration of the trade mark, we have not found any inconsistency between the additional Clause 19 and the original clauses of the agreement. A right to get the brand name registered in the assessee s name in India was intended to be transferred to them under the original provisions. This right has been reiterated or reaffirmed in the additional clause inserted on 9-1-1996. The conduct of the party also has been in keeping with this purport of the agreement inasmuch as they applied for registration in August 1999 and obtained the same in 2005. We have seen a copy of the registration certificate i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication 8/98-C.E. or para 4 of any of the other two Notifications. However, for the period prior to 18-8-1999, the assessee cannot claim the benefit, having regard to the relevant provisions of the Trade Mark Registered User Agreement dated 16-11-1995 (as amended by the supplement agreement dated 9-1-1996). These provisions of the agreement, as we have already noted, would go to show that any absolute right over the brand name was not transferred or assigned by the Licensor to the assessee. Therefore, the respondent cannot claim SSI benefit on the strength of the said agreement, though they can claim the benefit on the strength of the certificate of registration. It is ordered accordingly. 6. The decision of the Tribunal pertains to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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