https://www.taxtmi.com/caselaws?id=155191 Small scale exemption under Notification Nos. 175/86-C.E. and 1/93-C.E. could not be denied merely because the trade mark registration certificate was issued later, where the certificate recorded that registration took effect from the application date. Section 23(1) of the Trade Marks Act, 1999 gives registration retrospective effect from the date of application, so the brand name was treated as registered from 1-5-1992. On that basis, the denial of exemption was incorrect and the exemption remained available from the application date onwards. en-us Wed, 07 Oct 2009 00:00:00 +0530 Thu, 08 Jun 2017 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155191 Small scale exemption under Notification Nos. 175/86-C.E. and 1/93-C.E. could not be denied merely because the trade mark registration certificate was issued later, where the certificate recorded that registration took effect from the application date. Section 23(1) of the Trade Marks Act, 1999 gives registration retrospective effect from the date of application, so the brand name was treated as registered from 1-5-1992. On that basis, the denial of exemption was incorrect and the exemption remained available from the application date onwards. Case-Laws Central Excise Wed, 07 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155191