2000 (3) TMI 343

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....t, 1993 to January, 1994 and duties demanded, (ii) demand was confirmed in respect of COSMOS brand tooth paste for April, 1994 to October, 1994 and (iii) demand was confirmed in respect of AQUADENT Brand tooth paste for the period from April, 1994 to October, 1994. 2. The short point to be considered in this case is whether on assigning the Brand name, an assignee i.e. the appellants are entitled to the benefit of Small Scale exemption in terms of notification No. 1/93, dated 1-4-1993 or not. 3. The appellants who are S.S.I. unit, manufacturing the goods of different brands. The Brand name 'COSMOS' was originally owned by M/s. Hindustan Rimmer and S.S.I. unit was transferred under an agreement dated 1-4-1992 to use the same ....

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....No. 1/93 from the date of assignment relying upon the decision of the Tribunal in the case of Opus India v. Collector of Central Excise, reported in 1992 (62) E.L.T. 447. 5. Shri K. Srivastava, learned SDR, appearing for the Revenue, submitted that assignment deed dated 1-8-1993 was registered before Trade Mark registry on 1-1-96 and the party, in fact, has applied for registration only on 19-10-95. He justified the action taken by the Commissioner holding that the benefit of Notification No. 1/93-C.E. was not available from the date of assignment but would be applicable and available only from the date of registration. In reply, Shri Laxmi Kumaran submits that the registration is not compulsory to avail benefit and, in fact, the no....