Retrospective trade mark registration can preserve SSI exemption where the mark is validly registered in the assessee's name.

A valid trade mark registration in the assessee's name, treated as effective from the date of application, means the assessee is not using another person's brand name for purposes of small scale industry exemption. The article notes that earlier use of the same mark by another concern does not by itself defeat the exemption where the registration in favour of the assessee is operative for the relevant period. On that basis, SSI exemption remains available and the associated duty, penalty, and interest demand cannot be sustained on the brand-name objection.

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Issues: Whether the appellant was entitled to the small scale industry exemption despite the use of the brand name "REIZ", in view of the trade mark registration subsequently obtained but stated to be effective from an earlier date.

Analysis: The trade mark certificate issued under the Trade and Merchandise Marks Act, 1958 showed that the mark "REIZ" stood registered in the appellant's name and that the registration related back to the date of the application. Once the registration was treated as effective from that date, the appellant could not be regarded as manufacturing goods under a brand name owned by another person for the relevant period. The fact that the mark had also been used earlier by another concern did not defeat the appellant's claim, since the statute permits concurrent registration in appropriate cases and the registration in favour of the appellant was valid and operative for the period in dispute.

Conclusion: The appellant was entitled to the benefit of the SSI exemption and the demand of duty, penalty, and interest could not be sustained on the ground of use of another person's brand name.

Ratio Decidendi: Where a trade mark is validly registered in the assessee's name with retrospective effect from the date of application, the assessee is not to be treated as using another person's brand name for purposes of denying small scale industry exemption.

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