TaxTMI 
TaxTMI 
2013 (2) TMI 278
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.... The appeal is directed against Order-in-Appeal No. SDK(148-151)148-151/M-V/2003 dated 27.06.2003. 2. The appellant, M/s Eu-Medicament, claimed the benefit of SSI exemption during the period 1.4.1999 to 6.12.2001 in respect of medicaments bearing the brand name of M/s Milichem Laboratories. The department was of the view that inasmuch as the goods bore the brand name of another person in terms of....
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.... Assignment Deed of May 2003 has been executed by M/s Milichem Laboratories in their favour, once again assigning the brand names in their favour, which they have registered with the Trade Marks Registry on 20.05.2003. He also relied on an order dated 31.12.2003 passed by the lower appellate authority, wherein the said appellate authority had allowed the benefit of exemption based on the judgment ....
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....the period prior to 10.08.2000, there is no assignment of brand name in favour of the appellant and, therefore, the demand of duty is sustainable in law. For the period after 10.08.2000, it is seen from the assignment deed that "In consideration of the sum of Rs.2000/- payment of which is deemed to have been made to and receipt acknowledged by the Assignors on execution of these presents, the Assi....
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....ur at the time of clearance of the goods and as per the assignment deed therein, the right, title and interest together with the goodwill was transferred to the appellant on 3.4.1993 whereas the period of demand ws subsequent to the assignment. In that context, it was held the appellant therein would be eligible for small scale exemption. This is not the case before us. As discussed earlier, in th....