Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Assignment Deed Exemption |
Content Type | Text |
Resource Type | Law Order |
Jurisdiction | India |
Act(s) Referred | Central Excise Act, 1944 (1 of 1944) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Excise Jaws:Exemption - Assignment Deed - Case registered under the Excise Jaw against assessee - Assignment of trade mark in favour of assessee subsequent to registration of the case. Assessee claiming benefit under Exemption Notification on the basis of Assignment Deed - Whether or not the Assignment Deed which was entered into between the assessee and the owner of the trade mark on 6. 10. 1998 would date back to period prior to 19.9.1998 when the trade mark was assigned and whether the assessee is entitled to take benefit of Assignment Deed to avail the benefit of Exemption Notification - Held: The effect of making the registration certificate applicable from retrospective date is based on the principle of deemed equivalence to public user of trade mark- This deeming fiction is applicable to provisions of Trade Mark Act and cannot be extended to the excise laws - As to whether or not the said Assignment Deed would relate back prior to a date of 19.9.1998 and consequence thereof was a matter which was not decided by the Tribunal - Matter remitted to the Tribunal for consideration of the said issue by recording an effective and reasoned decision - Trade Marks Act. |
Judge | N/A |
Neutral Citation | 2011 INSC 282 |
Petitioner | Commnr., Central Excise , Bangalore |
Respondent | M/s. Meyer Health Care Pvt. Ltd. & Ors. |
SCR | [2011] 4 S.C.R. 794 |
Judgement Date | 2011-04-07 |
Case Number | 4052-4054 |
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