CHARKHA CHEMICAL & SOAP Vs. CCE, NEW DELHI

JUDGEMENT

(1.) The appellants are manufactures of soap and detergent. Brand name "Farisha" which belonged originally to M/s Charkha Soap Mills was fixed on the soaps. On account od this reason, the impugned orders have desired the benefit of small scale exemption under Notification No.1/93 (para 4 of the notification).

(2.) When the appeal came up for hearing, the learned Counsel representing the appellant submitted that the dispute raised in the present appeal is specifically covered by Final Order No.18/2001 -C dated 5.2.2001 of the Division Bench of this Tribunal. The Counsel therefore, submitted that this appeal should be allowed following the Division Bench order. As against this, learned DR has submitted that in the instant case though the original agreement was w.e.f. 16.8.93 goodwill transferred only w.e.f. 29.5.95. The DR submitted that the assigment does not take effect untill the transfer of goodwill also inasmuch as assignment has to be in unequivocal terms under Section 37 of the Trade Mark Act. He also pointed out that the period of the demand in the present case is mostly prior to the transfer of the goodwill.

(3.) A perusal of the records of the case shows that the case of the appellant is identical to the case decided by the Division Bench. In that case also the assignment of goodwill took place subsequent to the assignment of the Trade Mark. All the same, the Division Bench held that the assignment was valied from the date of assignment of the Trade Mark i.e. Trade Mark without goodwill. Accordingly, following the Tribunal's decision in the earlier appeal, this appeal is allowed with consequential relief, if any, to the appellant.