TaxTMI 
TaxTMI 
1997 (8) TMI 133
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....[Order per : G.R. Sharma, Member (T)]. - By the captioned application, the applicants have submitted that in the Trademark Certificate No. 485771, dated 12-2-1988 when this certificate was produced before the Bench it was found that there was ink-blotch at the place of signature of the certificate of Trademark. It has now been explained that a different name of an earlier officer appeared in the....
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....ing thereby that the appellants were registered user owner of Trademark "Citizen" for the Air-conditioners manufactured by them. He submits that the demand pertains to the period from 1st September, 1990 to 30th September, 1995; that this clearly shows that during this period, the appellants were entitled to the benefit of small scale exemption in resepct of Air-conditioners manufactured by them. ....
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.... the submissions of both sides. We find that the only dispute is limited to whether the appellants were registered users/owners of Trademark "Citizen" or not. We note that the appellants have produced a certificate cited above which clearly shows that the appellants are registered owners of Trade- mark "Citizen". We also note that though the certificate has been issued in November, 1996 yet it has....