IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL No. 132 of 2007 CENTRAL EXCISE APPEAL No. 132 of 2007 CENTRAL EXCISE APPEAL No. 132 of 2007 The Commissioner of Central Excise Mumbai IV. ..Appellant. V/s. M/s Leo Outfits Pvt Ltd. ..Respondents. Mr P.S. Jetly with P.A. Vyas, for the Appellant. Mr Harmez Daruwalla with Parag Sawant i/b Cr.Bayley & Co. for Respondent No.2. CORAM: D. K. DESHMUKH AND V.C.DAGA, JJ. CORAM: D. K. DESHMUKH AND V.C.DAGA, JJ. CORAM: D. K. DESHMUKH AND V.C.DAGA, JJ. DATED: 10th JULY, 2008. DATED: 10th JULY, 2008. DATED: 10th JULY, 2008. P.C.: P.C.: P.C.: ---- ---- ---- 1. Heard. 2. There is no dispute that the brand "LEO" was assigned to the Respondent on 1.3.2001. The mark was subsequently registered, as a result of assignment, in favour of the Respondent on 11.3.2003. The appellant, itself, was manufacturing the goods under the "brand name" belonging to it, and not under brand name belonging to some other person because the "Trade Mark" was assigned by the registered owner of that mark in the year 2001 itself to the appellant. In the judgment of the Supreme Court in the case of Meghraj Meghraj Meghraj Biscuits Industries Ltd vs. Commissioner of C.Ex.U.P. Biscuits Industries Ltd vs. Commissioner of C.Ex.U.P. Biscuits Industries Ltd vs. Commissioner of C.Ex.U.P. 2007 (210) E.L.T. 161 (S.C.) 2007 (210) E.L.T. 161 (S.C.) 2007 (210) E.L.T. 161 (S.C.) regarding assignment of trade mark has been considered in paragraph 22. When a brand name or trade mark is assigned by its owner, the assignment takes effect. The assignment does not remain ineffective till it is registered. In our opinion, therefore, no fault can be found with the order of the Tribunal. Therefore, the Appeal is dismissed. (D.K. DESHMUKH,J) (D.K. DESHMUKH,J) (D.K. DESHMUKH,J) (V.C. DAGA,J) (V.C. DAGA,J) (V.C. DAGA,J)