Kay Aar Biscuits (P) Ltd.had stopped its production in 1993; that the company had become defunct; that the appellants herein had applied to the Registrar of Trade Marks for registration of the mark "Meghraj" and vide registration certificate dated 30.6.2000 the Registrar has recognized the appellants as owner of the trade mark with effect from 30.9.91.In the circumstances,the appellants submitted that the demand for differential duty was unwarranted