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TMI Blog2018 (3) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... eement there is a reference to the earlier agreement dated 25.08.1997. Further on perusal of a copy of the earlier assignment deed which is on record, we note that the same brand name stands assigned right from 25.08.1997 in favour of M/s Meyer Health Care Pvt. Ltd. Such being the case M/s. Meyer Health Care Pvt. Ltd. will be entitled to the SSI exemption during the disputed period. There is no dispute for the period subsequent to the assignment agreement, M/s Meyer Health Care will be entitled to the SSI benefit - appeal dismissed - decided against Revenue. - E/727/2003-DB, E/1873-1875/1999-DB - 23151-23154/2017 - Dated:- 11-12-2017 - Shri S.S Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Shri Bhanumurthy, Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of the Agreement of Assignment. The Department further held that the Assignment Agreement will have prospective effect and proceeded to demand duty for the period January to September 1998 by denying the benefit of the SSI exemption. The issue in this regard was finalized through Order-in-Original No.13/99 dated 05.11.1999. Challenging the above order, in which penalties were also imposed on M/s Meyer Health Care as well as Shri K.K. Sunil, General Manager of M/s Meyer Health Care, filed appeal before the Tribunal which was decided vide Final Order No.1492-1994/2002 decided on 22.11.2002 wherein the Tribunal allowed the benefit of SSI exemption to M/s Meyer Health Care. Aggrieved by the same the Revenue challenged it before the Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso be entitled to take the benefit of SSI exemption as has been well settled by the Hon'ble Supreme Court in the case of CCE Vs. Otto Bilz (India) Pvt Ltd. reported in 2015 (324) E.L.T. 430 (SC) and many other decisions. He further submitted that the Agreement of Assignment dated 06.10.1998 has been discussed by the Hon'ble Supreme Court and has held that the brand name stands assigned to M/s. Meyer Health Care Pvt. Ltd. He further brought to our notice that even prior to the agreement dated 06.10.1998, there existed an earlier Assignment Agreement deed by which the brand name 'Fevril' was assigned to Meyer Health Care right from 25.08.1997. He further brought to our notice that the fact of existence of this agreement a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a foreign company which makes the respondent ineligible to seek exemption under the aforesaid Notification. However, it has come on record that the foreign company, viz., M/s. Otto Bilz Wekzugfabrik GMPH Co., a German company, has assigned the trade mark 'BILZ' in favour of the assessee under Agreement dated 18-6-1996 with right to use the said trade mark in India exclusively. Because of the aforesaid assignment, the assessee is using the trade mark 'BILZ' in its own right as its own trade mark and therefore, it cannot be said that it is using the trade mark of 'another person'. We, thus, are in agreement with the view taken by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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