2000 (5) TMI 1025

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..... Dahiya, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. M/s. Unique Manufacturers, at the relevant time a manufacturer of domestic floor mills. The question for consideration in these appeals are whether, during the period from 23-12-1988 to 11-7-1991, it was entitled to avail of the benefit of exemption under Notification 175/86. The benefit has been denied in the ord .....

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..... d to affix the brand name. 3. This argument had been advanced in the proceedings before the Collector before whom the certificate dated 31-10-91 of the Trade Mark Registry showing the entry in the records of that registry of Trimurti the brand name being Trimurti registered to Unique Engineers was produced. However the Commissioner has said that this document shows that prior to this date 31-1 .....

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..... the provision of Section 131 deemed to be the date of registration . The certificate of the Trade Mark Registry in fact makes Unique Engineers registered owner of the trade mark from 27-1-87. Strictly speaking this would in fact mean, from this date onwards it is only Unique Engineers and no one else who would be the registered owner in respect of domestic floor mills and accordingly entitled. We .....

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