2005 (7) TMI 209 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeals regarding eligibility for SSI Notification No. 8/02. The Tribunal held that the assignment of Trade Mark was entitled to benefit as per settled law and previous decisions. The Tribunal found no reason to deny the benefit based on grounds of facade or non-registration. The Tribunal also noted that the assignment deed covered the specification of goods, including trousers, and hence, the appeals were allowed, and the impugned order was set aside.