2001 (2) TMI 182

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....der per : C.N.B. Nair, Member (T)]. - The appellants are manufacturers of detergent soap - in powder and cake form. They sell the goods under the brand name "Faristha". The issue in this appeal is whether the use of brand name made them ineligible for the exemption under Notification No. 1/93 for the period 1-4-1995 to 8-6-1995 as held in the orders of the lower authorities. The facts of the case ....

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....ounsel for the appellant submits that the assignment comes into force from the date fixed between assignor and the assignee in their deal and not from the date of the order of registration or from the date of certificate of registration. As against this learned DR submits that the assignment can be taken to be valid only from the date of order of Registration as held in the impugned orders. 3. ....