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TMI Blog2007 (8) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... na fide document so SSI exemption is available - E/391/2006 - 943/2007 - Dated:- 14-8-2007 - [Order per : S.L. Peeran, Member (J)].- This appeal arises from Order-in-Appeal No.91 and 92/2005 CE dated 31.3.2005 by which the benefit of SSI Notification has been denied on the ground that the assessee is utilizing the trade name "ESL's Titanic" owned by another individual. The appellants have deni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l owner and that they have misled the department "by creating anti-dated documents. However, no evidence has been produced by the Revenue from the M/s. ESL Industries Ltd. including any statement from its Managing Director to show that it is a fabricated document, which was in existence. Therefore, the learned Counsel submits that so long as the Assignment Deed has been executed and the brand name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rulings on the eligibility of benefit of Notification on assignment of trade mark as referred in the case of: (i) Bull Worker Enterprises vs. CCE, Mumbai-IV - 2002 (143) ELT 588 (Tri.-Mumbai) (ii) CCE, Belgaum vs. Abidel (I) - 2004 (172) ELT 95 (Tri.-Bang.) 3. The learned JDR on the other hand relied on the Apex Court judgment rendered in the case of CCE, Trichy Vs. Gras ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ful consideration of the submissions, we notice that the Tribunal ruling in AVA Engineering Co. (supra) and M/s. Varuna Pipes (P) Ltd. (supra) relied by learned JDR are clearly distinguishable as the Assignment Deed was not in existence when the Excise Officer visited the factory and the same had also not been relied in reply to the show cause notice. There was a doubt about its existence. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In terms of the Apex Court judgment cited by the learned Counsel noted supra that once Assignment Deed are in existence, they have to be taken as a bona fide document and benefit has to be extended. Therefore, from the judgment relied by the learned Counsel, it is clear that the appellant had acquired the trade name or brand name in their own right by deed of assignment and therefore, they are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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