2017 (3) TMI 601

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....Shri. V.K.Shastri, Asst. Comm. (AR) for respondent ORDER Per Raju 1. The appellants, M/s.Double Cola Mfg. Co. (India) Pvt. Ltd., are engaged in manufacture of product under the brand name which was initially owned by Harlen of Singapore. Revenue sought to deny SSI exemption on the ground that the appellants were using brand name of someone else to manufacture the products. The demand was ....

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....lants on 05/03/1996 wherein the appellants were acquired the right, title and interest and to the said trade mark for exclusive use at its plant in Nasik for the production and sale of mineral water under the said trade mark. It has been argued that the appellate authority has wrongly held that despite such assignment, the brand name continues to be of the owner. It has been argued that the said d....

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....tion list filed under Rule 173B, they are manufacturing "Herlen" brand mineral water on the first batch of Sl.No.4 and at page No.2 at Sl.No.1 (a). Thus, there was no suppression on the part of the appellant. 4. Learned AR relies on the impugned order. 5. We have considered rival submissions. We find that the impugned order discards the deed of assignment of the brand name on two grounds, vi....

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.... assignor hereby assigns and conveys unto the assignee the right, title and interest in and to the said trade mark for use in production of mineral water in the plant of the assignee at Nasik." On examination of the content of the deed it is seen that while the appellants are desirous of acquiring the rights to manufacture and sell the mineral water under the trade mark, what has been assigned ....