Primella Sanitary Products vs Commissioner Of Central Excise on 24 March, 2003
3. (a) Keeping in mind the settled law on assignment of Trade Mark entitled to benefit, as held by catena of decisions of this Tribunal and the Supreme Court's decisions relied upon by the Ld Advocate viz para 3 of Primela Sanitary Products Pvt. Ltd. v. CCE 2001 (131) ELT 657 (upheld by the Supreme Court in 2005 (184) ELT 125 (SC) and also the decision in case of B.P. Pharmaceuticals Pvt. Ltd. 2003 (153) ELT 14 (SC) para 12 & 14, we find no reason to deny the benefit of the assignment deed on grounds of facade and non registration as being made out.