https://www.taxtmi.com/caselaws?id=119611 Small scale exemption could not be denied merely because the department questioned the genuineness of a trade mark assignment or the absence of brand registration. Once the assignment was on record and accepted, the adequacy or timing of consideration could not be reopened to discredit the transfer. The unregistered status of the brand was treated as immaterial where an application for transfer or registration had already been filed and was not disputed. On those facts, the notification benefit remained available and the related duty demand and penalties were unsustainable. en-us Tue, 18 Apr 2006 00:00:00 +0530 Thu, 12 Jul 2012 11:44:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119611 Small scale exemption could not be denied merely because the department questioned the genuineness of a trade mark assignment or the absence of brand registration. Once the assignment was on record and accepted, the adequacy or timing of consideration could not be reopened to discredit the transfer. The unregistered status of the brand was treated as immaterial where an application for transfer or registration had already been filed and was not disputed. On those facts, the notification benefit remained available and the related duty demand and penalties were unsustainable. Case-Laws Central Excise Tue, 18 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119611