2003 (8) TMI 49 - SC - Central Excise

SSI Exemption - Brand/Trade name - Held that - no document has been shown that the subsequent assignment in favour of M/s. Vikshara Trading & Invest. P. Ltd. was registered as contemplated under the Trade and Merchandise Marks Act, 1958. This aspect was taken note of by the Tribunal that the trade mark need not necessarily be in respect of all goods unless registration has been so acquired and it is therefore, permissible in law to have same brand name for different classes of goods owned by different person, and in that background found in favour of the respondent and held that the Notification No. 223/87-C.E., dated 22-9-1987 was applicable. When as a matter of fact it is held that there was an assignment in favour of the first respondent and that fact was not in serious dispute the mere fact that the assignment was not registered could not alter the position - Decided partly in favour of assessee.

Summary

The Supreme Court allowed Civil Appeal No. 2240/1997 in favor of respondent No. 2, M/s. Dhanvi Trading & Investments Pvt. Ltd., remitting the matter back to the Tribunal for fresh consideration. The appeal was dismissed in respect of respondent No. 1, M/s. Vikshara Trading & Investment Pvt. Ltd., as the assignment of the trademark was not registered but found permissible under the Trade and Merchandise Marks Act, 1958. Civil Appeal No. 870/2000 was dismissed following the decision in Civil Appeal No. 2240/1997.