TaxTMI 
TaxTMI 
2015 (12) TMI 1153
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.....05.02.2003, the Tribunal remanded this matter with certain directions as under:- "5. In view of the fact that the appellants received a certificate of registration of trade mark Weston in their favour, this certificate was not submitted before the adjudicating authority. Therefore, the matter is remanded to the adjudicating authority for deciding afresh after taking into consideration the certificate of registration of trade mark and after affording an opportunity of hearing to the appellants. The impugned order is set aside and the appeals are disposed of by way of remand." 2. In the de-novo proceedings, the Adjudicating Authority confirmed the demand of Rs. 11,39,982.00 alongwith interest and imposed penalty of Rs. 5 lakhs upon M/s Hi....
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....ion under The Trade Marks Act was obtained by 1-3-1992 onwards is not in dispute. Equally the record discloses that the authority below have denied the benefit solely on the ground that the registration under the Act was granted on 15-2-2000 and therefore the benefit thereof cannot be claimed prior to that date. 8. Section 23 (1) of The Trade Marks Act, 1999 reads thus :- "(1) Subject to the provisions of Section 19, when an application for registration of a trade mark has been accepted and either- (a) the application has not been opposed and the time for notice of opposition has expired; or (b) the application has been opposed and the opposition has been decided in favour of the applicant, The Registrar shall, u....
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....a distinctive style is a registered trade mark of M/s. Mahaan Foods Ltd. The Respondents manufacture pickle which is sold in packs bearing the name of Mahaan in exactly the same style as the registered trade mark of the other company. However, the words Taste Maker is added. Respondents also sell pickle in pouches wherein only the name of their own company namely M/s. Mahaan Dairies Ltd. is printed." 5. It is seen from the Board's circular that the Board clarified that before the denial of benefit of SSI exemption notification regarding ownership of the brand name/trade name, it should be ascertained from each case. In the present case, there is no dispute that the assessee owned the brand name w.e.f. 01.05.1992. We find that the case is c....