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2006 (4) TMI 124 - SC - Central ExciseWhether assessee has been held to be entitled to the exemption under Notification No. 140/83-C.E.? Held that:- The adjudicating authority as well as the Commissioner (Appeals) have proceeded on the basis as if the order passed by the Trade Mark Registry registering the trade mark in favour of the assessee is erroneous and of no consequence. The Tribunal is right in observing that once the trade mark has been registered in the name of the assessee by the statutory authority authorised to do so recognizing the assessee to be the sole proprietor of the trade mark for India, the adjudicating authority as well as the Commissioner (Appeals) erred in denying the benefit of the notification under consideration. Appeal dismissed.
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