2004 (5) TMI 433

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....DR, for the Respondent. [Order per : Justice K.K. Usha, President]. - When the petition for stay came up for hearing we felt that appeal itself can be disposed of. We, therefore, exempt the condition of pre-deposit and proceed to dispose of the appeal. 2. The issue raised in this appeal is whether the appellant is entitled to the benefit of Notification No. 16/97, dated 1-4-97 and Notific....

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....t is contended that when this certificate of registration is obtained in its name, the appellant became the owner of the trade mark which is used in its product and there is no justification in denying the benefit of exemption. Reference to the Joint Venture Agreement and its terms by the Commissioner has no relevance for the issue to be decided. We heard the learned SDR also. 3. In view of ....