2005 (4) TMI 70 - SCH - Central Excise

SSI Exemption - Brand/Trade mark - Whether the Respondent was entitled to the benefit of Notification No. 175/86-C.E., dated 1st March, 1986 and Notification No. 1/93, dated 28th February, 1993 - Held that - The only ground on which the adjudicating authority had denied the benefit of the Notifications was that the Respondent was using on their products the words Comfit Always which was a registered trademark of one M/s. Christine Hodein (I) Pvt. Ltd. The adjudicating authority held that the Assignment dated 28th June, 1987, for a consideration of ₹ 100/-, was not a bona fide assignment - CEGAT has held that in view of the assignment it could not be said that the Respondent was not entitled to use the mark Comfit Always . The Tribunal has held that so long as the Assignment stands, the Respondent is entitled to the benefit of these Notifications - No reason to interfere - Decided against Revenue.

Summary

The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) in a case involving the entitlement of a Respondent to benefit from certain notifications. The Respondent was found entitled to use the trademark "Comfit Always" based on a valid assignment, leading to the dismissal of the Appeal.