2017 (9) TMI 698

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....uty. 3. The legal issue, which is involved in this case is, as to whether the petitioner is entitled for the exemption from payment of duty on goods bearing the brand name of another person cleared from their factory in terms of the relevant Notifications. The said issue has been finally decided in the assessee's own case in (Kali Aerated Water Works vs. Commissioner of C.Ex., Madurai) reported in 2015 (320) E.L.T. 692 (S.C.), wherein, the Appeal filed by the petitioner / assessee was allowed. The operative portion of the judgment is as follows:- ""4.It is clear from the above that the trade name 'Kalimark Aerated Water Works' and trade mark mentioned in the said agreement would remain vested in all the parties including t....

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....contents of Mutual Agreement. I find that Mr.K.P.R.Sakthivel is also a party to the said Mutual Agreement and no royalty is also payable to the said K.P.R.Sakthivel. Even Mr.K.P.R.Sakthivel has specifically agreed that he cannot use the brand name in the marketing area of the appellant. Thus there seems to be recognition of individual proprietary rights over the brand names within the respective specified marketing area. The nature of succession of the proprietary rights of the brand names have also been clearly dealt with. It clearly establishes that the appellant and the male descendants are alone are entitled to succeed over the ownership of the brand name within their marketing area. It is not the case of the Revenue that the appellant ....