2008 (11) TMI 258

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....s directed against the order dated 25-2-2008 passed by the Customs and Central Excise Settlement Commission (Principal Bench), New Delhi. The petitioner is only aggrieved by the finding recorded by the Settlement Commission in paragraph 20 of the impugned order, which reads as under:- '20. Bench has carefully considered the records and the submissions both oral and written made during hearings.....

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....of the gift deed/assignment deed made by Shri Shyam Sunder Sachdeva, who was the owner of the trademark 'LORIS' in favour of his sons Mr. Rakesh Sachdeva and Mr. Ashwani Sachdeva, both partners in the petitioner-firm, requires re-consideration. It is clear that a gift deed such as the one referred to in the Settlement Commission's order and a copy of which is placed at page 59 of the paper book do....

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....mark relates back to the date of the application, on 8-6-2004 (the date of the gift deed) the trademark had not been registered. Consequently, on that date, since the trademark had not been registered, there was no question of applying to the trademark registry for transfer of the trademark consequent upon the assignment. In fact, that is also not necessary in view of paragraph 4 of the said notif....