2019 (2) TMI 564

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....s per 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 ....

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.... (M.P) • QUE PHARMA PVT. LTD. -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 ....

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....no locus standing, as regard the said brand name "SNT", however, despite the assignment deed written the assignor M/s. Vidyut Motors PVT. Ltd applied for renewal of the trade mark "SNT" and the same was granted by the trade Mark registry. This makes it clear that the brand name "SNT" even after the period of assignment deed the trade mark "SNT" was owned by M/s. Vidyut Motors PVT. Ltd. It is only by an application made by the appellant to the trade mark registry on 06.12.2006, the appellant can be treated as owner of the brand name only w.e.f .06.12.2006. In this fact, we are of the view that the appellant is entitled for the SSI Exemption only for the period from 06.12.2006 onward. 6. As regard the submission of the Ld. Counsel on the i....

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....‚ પતા આવાર ની ચાહીમ દાનરતાં ભીખાન 13 244 હુડી, કયા હૈ - an, f DEED OF ASSIGNMENT OF TRADE MARK AND A LABLE OF SNT WRITTEN IN SPECIAL PARTICULAR MANNER AND ALSO OF COPYRIGHT OF THE LABLE. Party of the First Part. Party of the Second Part. - Vidyut Motors Private Limited, a company incorporated under the companies Act, having its Registered Office at Raja Rammohan Roy Road, Opposite Central Cinema, Girgaun, Bombay-400 004, Maharashtra State, India. (hereafter reffered to as the Party of the First Part or Ass....

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....aid goods. (2) The Party of the First Part namely the Assignor have agreed to assign the said SNT Trade Mark and the lable to the Party of the secon Part-the Assignee together with the good-will of the business in the said goods for which the said Trade Mark is used on consideration here- inafter appearing. (3) Now the Party of the First Part-the Assignor have agreed to assign all these rights of the Trade Mark and Copyright of the SNT lable with good-will to the Party of the Second Part on a consideration of Rs.11,000/-. (Rupees eleven thousand) and the Assignee the Party of the Secon Part have paid the said amount to the Party of the First Part, a receipt whereof is hereby acknowledged by the P....