https://www.taxtmi.com/caselaws?id=76073 Excise duty exemption for readymade garments depended on whether the goods were sold under a registered trade mark on the date of clearance. A later grant of trade mark registration with retrospective effect did not change the legal position as it stood at the time of clearance, and the mere pendency of the application was insufficient to deny the exemption. On that basis, the excise duty demand was held unsustainable against the assessee. en-us Thu, 05 Mar 2009 00:00:00 +0530 Mon, 07 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76073 Excise duty exemption for readymade garments depended on whether the goods were sold under a registered trade mark on the date of clearance. A later grant of trade mark registration with retrospective effect did not change the legal position as it stood at the time of clearance, and the mere pendency of the application was insufficient to deny the exemption. On that basis, the excise duty demand was held unsustainable against the assessee. Case-Laws Central Excise Thu, 05 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76073