M/S MEGHRAJ BISCUITS INDUSTRIES LTD. versus COMMISSIONER OF CENTRAL EXCISE, U.P.

M/S MEGHRAJ BISCUITS INDUSTRIES LTD. versus COMMISSIONER OF CENTRAL EXCISE, U.P.

The appellant is not entitled to exemption under Notification No. 1/93-CE as goods bore the brand name of another person (KAB), regardless of subsequent retrospective registration under the Trade Marks Act; the principle of deemed equivalence under section 28 of Trade Marks Act does not operate under Excise law.

Parties
Appellant: M/S. Meghraj Biscuits Industries Ltd.; Respondent: Commissioner of Central Excise, U.P.
Jurisdiction
India
Judgment Date
14 March 2007
Procedural Posture
Civil Appeal / Final Judgment
Outcome
appeals dismissed
Legal Topics
SSI Exemption, Trade Mark Assignment, Retrospective Registration
Central Excise Intellectual Property SSI Exemption Trade Mark Assignment Retrospective Registration

Case Brief

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Parties

M/S. Meghraj Biscuits Industries Ltd.

Appellant

Commissioner of Central Excise, U.P.

Respondent

Procedural Posture

Civil Appeal / Final Judgment

Legal Issues

  1. 1 Whether the appellant is entitled to exemption under SSI Notification No. 1/93-CE when using the brand name/trade mark owned by another person
  2. 2 Whether retrospective registration of trade mark confers exemption under Excise laws

Ratio Decidendi

The appellant is not entitled to exemption under Notification No. 1/93-CE as goods bore the brand name of another person (KAB), regardless of subsequent retrospective registration under the Trade Marks Act; the principle of deemed equivalence under section 28 of Trade Marks Act does not operate under Excise law.

Court Disposition

appeals dismissed

Orders

  • Civil appeals dismissed
  • No order as to costs