Trade mark assignment and excise exemption: unregistered subsequent assignment did not defeat notification benefit on the facts discussed.

A tribunal order cannot be applied against a party whose factual case was not substantively considered; the proper course is to set aside the order for that party and remit the matter for fresh consideration. An unregistered subsequent assignment of a trade mark does not by itself defeat entitlement to a notified excise benefit where the assignment itself is undisputed and the substantive basis for using the brand is established.

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Issues: (i) Whether the Tribunal's order could be applied to the second respondent despite the absence of any substantive discussion of its facts, and whether the matter required remand for fresh consideration. (ii) Whether the absence of registration of the subsequent assignment of the trade mark defeated the first respondent's claim to the benefit of Notification No. 223/87-C.E., dated 22-9-1987.

Issue (i): Whether the Tribunal's order could be applied to the second respondent despite the absence of any substantive discussion of its facts, and whether the matter required remand for fresh consideration.

Analysis: The order showed that the Tribunal had dealt with the first respondent's case on facts, but there was hardly any reference to the second respondent's factual position. An order lacking factual consideration for a party cannot be made applicable to that party as if its case had been adjudicated on merits. In such a situation, the proper course is to set aside the order as against that party and remit the matter for fresh decision in accordance with law.

Conclusion: The Tribunal's order was set aside insofar as the second respondent was concerned and the matter was remitted for fresh consideration.

Issue (ii): Whether the absence of registration of the subsequent assignment of the trade mark defeated the first respondent's claim to the benefit of Notification No. 223/87-C.E., dated 22-9-1987.

Analysis: The essential fact was that the trade mark had been assigned to the first respondent and that assignment was not seriously disputed. The mere absence of registration of the later assignment under the trade mark law did not alter the substantive position. The reasoning accepted that the same brand name could be used for different classes of goods by different persons, and on that footing the notification was held applicable.

Conclusion: The first respondent remained entitled to the benefit of the notification, and the appeal was dismissed as against it.

Final Conclusion: The appeal succeeded only against the second respondent, with remand for fresh consideration, while the relief granted to the first respondent was sustained.

Ratio Decidendi: A tribunal order cannot be sustained against a party whose factual case has not been substantively considered, and an unregistered assignment of a trade mark does not by itself negate the substantive entitlement flowing from an admitted assignment for purposes of the notified excise benefit.

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