COMMNR., CENTRAL EXCISE , BANGALORE versus M/S. MEYER HEALTH CARE PVT. LTD. & ORS.

COMMNR., CENTRAL EXCISE , BANGALORE versus M/S. MEYER HEALTH CARE PVT. LTD. & ORS.

Issuance of a trade mark registration certificate with retrospective effect under trade mark law does not confer exemption benefit under excise law. As to whether the Assignment Deed predating the registration dates back and its consequences are matters not decided, and remitted to Tribunal.

Parties
Appellant: COMMNR., CENTRAL EXCISE, BANGALORE; Respondent: M/S. MEYER HEALTH CARE PVT. LTD. & ORS.
Jurisdiction
India
Judgment Date
07 April 2011
Procedural Posture
Civil Appeal / Appeal From Customs, Central Excise and Gold (control) Appellate Tribunal, South Zonal Bench, Bangalore
Outcome
Appeal allowed to the extent of remitting matter to Tribunal
Legal Topics
Exemption Notification, Assignment Deed, Trade Marks, Retrospective Effect
Excise Intellectual Property Exemption Notification Assignment Deed Trade Marks Retrospective Effect

Case Brief

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Parties

COMMNR., CENTRAL EXCISE, BANGALORE

Appellant

M/S. MEYER HEALTH CARE PVT. LTD. & ORS.

Respondent

Procedural Posture

Civil Appeal / Appeal From Customs, Central Excise and Gold (control) Appellate Tribunal, South Zonal Bench, Bangalore

Legal Issues

  1. 1 Whether the Assignment Deed given to the assessee after registration of case can confer benefit under Exemption Notification
  2. 2 Whether the Assignment Deed relates back to prior date relevant for exemption under excise law

Ratio Decidendi

Issuance of a trade mark registration certificate with retrospective effect under trade mark law does not confer exemption benefit under excise law. As to whether the Assignment Deed predating the registration dates back and its consequences are matters not decided, and remitted to Tribunal.

Court Disposition

Appeal allowed to the extent of remitting matter to Tribunal

Orders

  • Order of Tribunal set aside to the extent relevant
  • Matter remitted to Tribunal for de novo consideration as expeditiously as possible, preferably within six months