2004 (2) TMI 69 - SC - Central Excise

Whether benefit of Notification No. 1/93-C.E., dated 28-2-1993 be granted to assessee?

Held that:- The principles laid down in Circular No. 52/52/94-CX., dated 1-9-1994 has no relevance at all to the facts of this case. In this case admittedly there is an owner of the registered Trade Mark. Once the Respondents use that Trade Mark or a part thereof they get covered by Clause 4. The cases refereed have no application while considering whether a person is entitled to the benefits of the Notification or not. To be entitled to the benefits of a Notification a person has to strictly comply with the conditions of that Notification. If on a plain reading of the Notification the benefit is not available then merely on basis of principles applied in infringement cases benefit cannot be claimed. .The Appeals are accordingly allowed as the impugned judgment of the Tribunal is clearly erroneous and unsustainable 10.In our view the impugned judgment of the Tribunal is clearly erroneous and unsustainable. It is accordingly set aside and that of the lower authorities restored.