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TMI Blog2016 (11) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... ign and transfer to the assesses before us, the trade mark Bullworker and have also agreed to do all acts necessary to register the same in favour of and in the name of the assignees the appellant before us with the Registrar of Trade Marks, Mumbai. Section 37 clearly enables the owner of a registered trade mark can assign and transmit whether with or without the goodwill concerned in respect of either of all the goods in respect of which the trade mark is registered or of some only of those good - Appeal allowed. - Appeal No. E/1250/05 - Order No. A/90745/16/EB - Dated:- 1-9-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) None for appellant Shri H.M. Dixit, Asst. Commr. (AR) for respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s Starcase Pharmaceuticals which indicates a connection in trade with M/s Starcase Pharmaceuticals. To disentitle the appellant from getting exemption under the notification in question, the adjudicating authority relied upon the decision of the Hon ble Supreme Court in the case of Commissioner of Central Excise v. Rukmani Pakkwel Traders 2004 (165) ELT 481 (SC). 4. On perusal of the records, we find that the adjudicating authority has not considered the issue in its correct perspective, inasmuch as once a deed is executed in respect of assigning of the trade names and brand name to the appellant then said brand name have to be held as to be used only by the appellant for the period in question as the agreement transfers all the rights ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and sold in the market. The argument and reasoning of the ld. Commissioner (Appeals) is as indicated below : In common perception the brand name Bullworker would continue to be the brand name of M/s. Bullworker Pvt. Ltd. Assignment of the brand name to M/s. Bullworker Enterprises also does not amount to a purchase of the said brand name giving exclusively rights to M/s. Bullworker Enterprises. The goodwill of the popular brand (whether registered or not) would automatically attract the provision of Paragraph 5 of the notification i.e. the brand name would continue to be perceived to be under the ownership of M/s. Bullworker Pvt. Ltd., albeit unregistered. Thus the legal perception would in the case of a taxation statute be as understo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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