2008 (11) TMI 544

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..... Shri Surendra Shah, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Ld. Counsel Shri R.K. Philips argues that demand arose only on the dispute of brand name 'Blue Heaven' by the appellant. The appellant was all along using such brand name being owner of the same which is patent from page 141 of the paper book detailing out that a request dated 24-2-94 of Shri Gurnam Sing....

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....anges. Revenue also relied on the judgment of the Hon'ble Supreme Court in the case of Meghraj Biscuits Industries Ltd. v. CCE - 2007 (210) E.L.T. 161 (S.C.). Particularly ld. DR relies on para 19 of the judgment and submits that retrospective date is based on the principle of deemed equivalence to public user of trade mark. This deeming fiction cannot be extended to Excise law. Therefore, the app....