Trade mark registration relates back to the application date, preserving small scale exemption despite later certificate issuance.

Small scale exemption under Notification Nos. 175/86-C.E. and 1/93-C.E. could not be denied merely because the trade mark registration certificate was issued later, where the certificate recorded that registration took effect from the application date. Section 23(1) of the Trade Marks Act, 1999 gives registration retrospective effect from the date of application, so the brand name was treated as registered from 1-5-1992. On that basis, the denial of exemption was incorrect and the exemption remained available from the application date onwards.

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Issues: Whether the benefit of small scale exemption could be denied on the ground that trade mark registration was granted later, when the registration certificate showed that the registration took effect from the date of the application.

Analysis: The exemption under Notification Nos. 175/86-C.E. and 1/93-C.E. was disputed only because the brand name stood registered on a later date. Section 23(1) of the Trade Marks Act, 1999 provides that once a trade mark is registered, it is registered as of the date of the application. The registration certificate also showed the application date as 1-5-1992 and recorded registration effective from that date. The denial of exemption merely because the certificate was issued later was therefore incorrect.

Conclusion: The assessee was entitled to the exemption benefits from 1-5-1992 onwards, and the contrary denial was unsustainable.

Final Conclusion: The appeal succeeded to the extent that the exemption was held available from the application date, with consequential relief.

Ratio Decidendi: Where trade mark registration is granted under Section 23(1) of the Trade Marks Act, 1999, its legal effect relates back to the date of the application, and SSI exemption cannot be denied merely because the registration certificate was issued later.

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