Commnr., Central Excise, Bangalore vs M/S. Meyer Health Care Pvt. Ltd. & Ors

The Supreme Court upheld the decision of the Custom, Excise and Gold (Control) Appellate Tribunal, affirming that the respondent is entitled to the benefit of the Exemption Notification based on the Assignment Deed. The Court clarified that while the Trade Marks Act allows for retrospective registration, this principle does not apply to excise law, as established in Meghraj Biscuits Industries Ltd. v. Commissioner of C. Ex., U.P. The Court ruled that the issuance of a registration certificate with retrospective effect does not confer exemption benefits under excise law if the trademark was not owned by the respondent at the time of the alleged infringement.