TaxTMI 
TaxTMI 
2005 (5) TMI 526
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....Respondent. [Order per : Archana Wadhwa, Member (J)]. - Dispute in the present appeal relates to availability of notification no. 175/86-C.E. to the appellant, which has been denied on the ground that they were using the brand name of M/s. American Refrigeration Co. Ltd., who is not entitled to the benefit of notification. Accordingly, duty of Rs. 1,89,803/- has been confirmed against the ....
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.... clauses of the deed which is to the effect that "For a period of 5 years from the date of completion of the sale, the vendors shall not carry on in their joint or separate names, or in the name of any other person or Company or otherwise, without the written permission of the purchase previously obtained, within 250 miles from the place of business of the purchaser" to hold that the trade mark is....
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....be said that they were using somebody else's brand name. 5. The Hon'ble Supreme Court in the case of CCEx., Ahmedabad v. Vikshara Trading and Invest. Pvt. Ltd. reported in 2003 (157) E.L.T. 4 (S.C.) has held that when there was an assignment of Trade mark in favour of other person, the benefit of small scale notification cannot be denied and the trade mark need not necessarily be in respect ....