2004 (9) TMI 508 - AT - Central Excise

Summary

Issues: Rectification of mistake in granting SSI exemption benefit under Notification No. 1/93-CE to the Applicant company for the brand name 'WHALE' from the year 1996 onwards.

In this case, the main issue revolved around rectifying a mistake in granting the Small Scale Industry (SSI) exemption benefit under Notification No. 1/93-CE to the Applicant company for their brand name 'WHALE' from the year 1996 onwards. The Applicant had applied for registration of the brand name 'WHALE' on 4-11-1996, and the Tribunal had initially granted the SSI exemption benefit from 1997-1998 to 2000-2001. However, it was argued that since the brand name belonged to the Applicant from 1994 and the registration application was made in 1996, the benefit should have been extended from 4-11-1996 itself. The Advocate for the Applicant requested the benefit for the financial year 1996-1997 as well. The Respondent's representative agreed that the Applicant's request was reasonable.

Upon reviewing the Final Order, it was noted that the Tribunal had acknowledged the registration of the 'WHALE' brand name in favor of the Applicant from 4-11-1996. The law on Trademarks stipulated that registration would take effect from the date of application. Therefore, the 'WHALE' brand name was considered registered for the Applicant since 4-11-1996. As the Tribunal had not granted the SSI Notification benefit to the Applicant from that date, it was deemed as an error on record. Consequently, the Tribunal rectified the mistake and ordered that the Applicant, M/s. Whale Stationery Products Ltd., would be eligible for the SSI exemption in respect of the 'WHALE' brand product from 4-11-1996 onwards. The application for rectification was disposed of accordingly.