2008 (4) TMI 57

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....ide the impugned order, the Commissioner of Central Excise has confirmed a duty demand of Rs. 10,36,385.50 against M/s. K.C. Engineering Corporation (herein after referred to as KCEC) by denying the benefit of SSI Notification No.1/93 CE for the reason that they were clearing ice-creams affixed with the brand name "Pastonji" which did not belong to them, but to one Shri Suleman Valli Hafizi of M/s....

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.... Hafizi's name.  In these circumstances, the finding of the Commissioner that the brand name belonged to Shri Suleman V. Hafizi during the period of demand cannot be sustained and it has to be accepted that the brand name was assigned to M/s.KCEC during the relevant period. On assignment, the assignee is to be treated as the brand name owner, even when the assignment deed is not registered, i....