2019 (2) TMI 564

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....the claim of department is owned by another person i.e. Shri. Dilipbhai J Rathod of M/s. Vidyut Motors Pvt. Ltd., Mumbai but as per the claim of the appellant the said brand name was assigned to them by assignment deed, also in the fact that the said brand name was applied for registration by the appellant on 06.12.2006 which was registered by Trade Mark Registry in favour of the appellant on 04.09.2008. The adjudicating authority confirmed the demand denying the exemption. The Ld. Commissioner (Appeals) upheld the same discarding the assignment deed by pointing out various discrepancies in such assignment deed. 2. Shri. P.V. Sheth, Ld. Counsel appearing on behalf of the appellant submits that though the brand name "SNT" was owned by Shri.....

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..... -2013 (288) ELT. 563 (TRI.- AHMD.) * VENKATESH YEDIDHA-2016 (332) DLT. 860 (TR9.-MUMBAI) * MICRO CHEM PRODUCTS (INDIA)PVT. LTD.-2017 (355)ELT. 45 (MAD.) * BONNE CARE PVT. LTD-2016 (3430 ELT 1097 (TRI. DEL.) * KALI AERATED WATER WORKS.-2015 (320)DELT 692 (SC) * UNIWORTH TEXTILES LTD-2013 (288)ELT 20 (SC) * C.M.S. COMPUTERS P. LTD.-2005 (182) ELT 20 (SC) * IDEAL ROAD BUILDERS PVT LTD.- 2018 (12) GSTL 192 (TRI. MUM) * NATIONAL CO-OPERATIVE BANKI LTD. 2018 (15) GSTL 202 * PRAVIN N. SHAH -2014 (305) ELT 480 (GUJ. HC) 3. On the other hand Shri. G. Jha, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He submits that the assignment deed relied upon by the appellant appear....