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TMI Blog2018 (3) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... ich has not been done by the original adjudicating authority - the matter needs to go back to the original authority to verify these deeds and then to arrive at revised conclusion. Demand which has been made on the basis of 42 loose slips which were recovered during the course of investigation of the goods. Since we remand the matter, this aspect may be re-examined by the original authority and revised orders passed after extending the opportunity of hearing to the appellant. Appeal allowed by way of remand. - Excise Appeal No. 53486 -53487 of 2014 - Final Order No. 50848 - 50849 /2018 - Dated:- 20-2-2018 - Hon ble Mr. Justice (Dr.) Satish Chandra, President And Hon ble Mr. V. Padmanabhan, Member (Technical) Shri R Krishnan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishnan and Shri S K Bansal, learned counsels for the parties and gone through the material available on record. 4. Shri R Krishnan, learned advocate appeared on behalf of the appellants. His submissions are summarized below:- 1. He argued that the appellant will be entitled to use both the brands Diamond Gold and Decotech . Same stand assigned to them by the original owner of the brand names, viz. M/s. Diamond Waterproof Compound P Ltd. The adjudicating authority has declined to recognize the assignment deed by M/s. Diamond Retail Mart (P) Ltd.. for the reason that the original assignment of M/s. Diamond Waterproof Compound (P) Ltd. to M/s. Diamond Retail Mart (P) Ltd. was only for a limited geographical area where as this brand na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... searched by the department on 24.7.12. In the first statement recorded immediately after the search on 30.7.2012, Shri Amit Gautam, Director of the appellant had admitted that they have cleared the goods without issue of invoice in respect of goods covered by 42 loose sheets recovered in search. In the subsequent statement recorded on 8.12.2012 Shri Amit Gautam had admitted his inability to furnish any other document regarding the claim of assignment of the brand name. Further, he agreed to furnish the same within 10 days, by 10.1.2013. In the third statement recorded on 16.1.2013, of Shri Mohit Kumar Jain, authorised signatory, a copy of assignment deeds were submitted. Learned DR argued that even after opportunities were given to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the department for verification during the course of investigation. 7. Learned Counsel for the appellant has cited decisions of the Hon ble Supreme Court in the case of CCE vs. Volsjara Tradings Invest Pvt Ltd. [2003(157) ELT 4 (SC)] where the Hon ble Apex Court has observed that once the brand names are assigned, the assignee will be entitled to the benefit of SSI exemption even if such assignment deed is not registered. The deed of assignment itself is the disputed aspect in the present case. If the deed of assignment is taken into account, it appears that the appellant will be entitled to the benefit. But before such a conclusion can be arrived at, it is necessary to verify the amendment to the original deed which has not been do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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