Trade mark registration from application date defeats duty demand after registration, while limitation for the earlier period needs fresh examination.

Trade mark registration effective from the date of application entitled the assessee to the corresponding exemption or benefit from 01.05.1992, so the duty demand for the period after that date could not survive. The plea that the demand for the earlier period was barred by limitation had been raised but not examined, so that issue required fresh factual consideration by the adjudicating authority. The demand was therefore deleted for the period after registration, while the limitation question for the prior period was remitted for reconsideration.

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Issues: (i) Whether the demand of duty could be sustained for the period after 01.05.1992 when the trade mark was registered in the assessee's favour; (ii) whether the assessee's plea that the demand for the period prior to 01.05.1992 was barred by limitation required examination.

Issue (i): Whether the demand of duty could be sustained for the period after 01.05.1992 when the trade mark was registered in the assessee's favour.

Analysis: The trade mark authority had registered the brand name with effect from 01.05.1992. The earlier remand direction had required consideration of the registration certificate and the date from which registration took effect. The registration related back to the date of application and the assessee was entitled to the benefit from 01.05.1992. On that basis, the demand for the period after 01.05.1992 could not survive.

Conclusion: The demand for the period from 01.05.1992 onwards was rightly set aside, in favour of the assessee.

Issue (ii): Whether the assessee's plea that the demand for the period prior to 01.05.1992 was barred by limitation required examination.

Analysis: The plea of limitation had been raised before the lower authority but had not been examined. The Tribunal found that this question needed to be considered on facts and evidence by the adjudicating authority in the first instance.

Conclusion: The limitation issue was remitted to the adjudicating authority for fresh examination, in favour of the assessee to that limited extent.

Final Conclusion: The demand was deleted for the period after registration of the trade mark, while the question of limitation for the earlier period was sent back for reconsideration.

Ratio Decidendi: Where trade mark registration is effective from the date of application, the exemption or related benefit dependent on such registration must be given effect from that date, and any unexamined plea of limitation on the remaining demand must be considered afresh by the adjudicating authority.

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