9911796707
TMI Blog2017 (7) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... d to use the Trade Mark and Logo of the Germany Company. We do not find any provision of assignment of the said Trade Mark to the assessee-Appellants. As such, we find no merit in the submissions made by the assessee-Appellants regarding their eligibility for SSI exemption - appeal dismissed - decided against appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... or the period 01.04.2000 to 31.12.2000. The original authority confirmed the Central Excise Duty liability for the impugned period and imposed penalties on the assessee-Appellants. On appeal, vide impugned order dated 31.05.2010, the Commissioner (Appeals) held that the assessee-Appellants are not liable to duty for the period 01.04.2001 to 30.09.2003. However, the demand for the period 01.04.2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2000 to 31.03.2001. 5. We note that the registration of brand name in the assessee-Appellants' own name with retrospective effect substantially covering the impugned period will not provide them with the relief. In this connection, we refer to the decision of the Hon'ble Supreme Court in the case of Meghraj Biscuits Industries Ltd. Vs CCE, UP, - 2007 (210) ELT 161 (SC), wherein it was held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellants' Company in terms of the agreement dated 01.12.2997. We have perused the said agreement. Clause 6 of this agreement deals with Trade Mark and Logo. It states that J.V. Company will be entitled to use the Trade Mark and Logo of the Germany Company. We do not find any provision of assignment of the said Trade Mark to the assessee-Appellants. As such, we find no merit in the submissions ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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