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TMI Blog2011 (4) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... which was done on 19.9.1998 as expeditiously as possible, preferably within a period of six months - Appeal is allowed - CIVIL APPEAL NO(s). 4052-4054 OF 2003 - - - Dated:- 7-4-2011 - (Dr. MUKUNDAKAM SHARMA) J. (ANIL R. DAVE) J. ORDER These appeals are directed against the judgment and order of the Custom, Excise and Gold (Control) Appellate Tribunal (CEGAT), South Zone Bench allowing the appeal filed by the Appellant before the Tribunal and holding that since there is an Assignment Deed in favour of the respondent in the present case, therefore, the respondent shall be entitled to the benefit of the Exemption Notification. The aforesaid findings of the Tribunal are under challenge in this appeal on which we have heard th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Excise Law. It is confined to the provisions of the Trade Marks Act. In a given case like the present case where there is evidence with the Department of the trade mark being owned by M/s. Kay Aar Biscuits (P) Ltd. and where there is evidence of the appellants trading on the reputation of M/s. Kay Aar Biscuits (P) Ltd. which is not rebutted by the appellants (assessee), issuance of registration certificate with retrospective effect cannot confer the benefit of exemption notification to the assessee. In the present case, issuance of registration certificate with retrospective effect from 30-9-91 will not tantamount to conferment of exemption benefit under the Excise Law once it is found that the appellants had wrongly used the trade mark ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 6.10.1998, which is subsequent to the date of registration of the case by the Department, which was done on 19.9.1998. As to whether or not the effect and in fact, the aforesaid Assignment Deed which is granted in favour of the respondent would relate back prior to a date of 19.9.1998 and consequence thereof is a matter which is not decided by the Tribunal. Since the same is an issue which is relevant and relates to determination of the factual aspects, it would be appropriate to have a decision of the Tribunal on the said issue. We consider that it may not be proper for us to decide such a disputed question of fact by ourselves. We, therefore, remit back this matter to the Tribunal for consideration of the aforesaid issue as to whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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