2009 (10) TMI 808

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..... and cordless) as of the date of 1-5-1992. Obviously, therefore, the authorities below erred in denying the benefit under the said notification w.e.f. 1-5-1992 to the appellants and order in that regard cannot be sustained. The appellants are entitled for benefit under the N/N. 175/86-C.E. dated 1-3-1986 and 1/93-C.E., dated 28-2-1993 w.e.f. 1-5-1992 onwards - appeal allowed - decided partly in favor of appellant.
R.M.S. Khandeparkar and Shri Rakesh Kumar, JJ. Shri B.L. Narasimhan with Abhishek Anand, Advocates, for the Appellant. Shri R.K. Verma, JDR, for the Respondent. ORDER Heard. 2. This appeal arises from order dated 29-10-2004 passed by the Commissioner (Appeals), Chandigarh whereby the appeal filed by the appellants was dismi .....

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..... who was not eligible for exemption notification. The appellants contested the proceedings and the Assistant Commissioner, Shimla by order dated 30-11-1999 approved the classification list effective from 1992 and 1993 by denying the benefit of small scale exemption notifications to the appellants. Aggrieved by the said order, appellants preferred appeal before the Commissioner (Appeals), Chandigarh which came to be dismissed by the impugned order. Hence, the present appeal. 5. While assailing the impugned order, learned Advocate appearing for the appellants submitted that the benefit under exemption has been sought to be denied to the appellants solely on the ground that the registration under Trade Marks Act, 1958 was granted on 15-2-2000 .....

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..... e Registrar shall, unless the Central Government otherwise directs, register the said trade mark and the trade mark when registered shall be registered as of the date of the making of the said application and that date shall, subject to he provision; of section 154, be deemed to be the date of registration". 9. A plain reading of the above provision of law would disclose that once the registration of the trade mark under the said Act is granted, it takes effect from the date of making of the application for the registration. The certificate of registration issued to the appellants clearly discloses that the application was filed on 1-5-1992. In fact, the certificate itself reads that the appellants have been registered under the Act in rel .....

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