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TMI Blog2018 (1) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... NDIA] where it was held that When as a matter of fact it is held that there was an assignment in favour of the first respondent and that fact was not in serious dispute the mere fact that the assignment was not registered could not alter the position - appeal allowed - decided in favor of appellant. - Excise Appeal No.50968 of 2017 - A/58415/2017-EX[DB] - Dated:- 22-11-2017 - Mr. (Dr.) Satish C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Shri M R Sharma, learned Counsel for the parties and perused the material available on record. 4. Learned Counsel submitted that M/s. Bright Electrical has assigned the brand name to the appellant under an agreement. It is the submission of the learned Counsel that the Commissioner (Appeals) has linked a brand name of Goldmedal with switchgear. But fact remains that it is different commodit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is entitled to use the brand name of Goldmedal . In this context, reliance was placed on the ratio laid down by the Hon ble Supreme Court in the case of CCE Ahmedabad Vs. Vikshara Trading Invest P Ltd. [2003 (157) ELT 4 (SC)] wherein it was observed that :- 3. The contention putforth before the Tribunal as well as before us is that no document has been shown that the subsequent as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to interfere with the order made by the Tribunal and to that extent the appeal is dismissed in respect of respondent No.1. Civil Appeal No.870/2000 . 7. By following the ratio laid down by Hon ble Supreme Court (supra), we find no reason to sustain the impugned order. Accordingly, same is hereby set aside. 8. In the result, appeal filed by the appellant is allowed. (Dictated and prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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