https://www.taxtmi.com/caselaws?id=220452 Continuous prior use of a brand name can support SSI exemption even where the mark is later registered in another party's name. The appellants showed prima facie use of the mark since 1981, while registration in another's favour arose only in 2004; on that factual basis, the saving provisions protecting vested rights under trademark law were applied to preserve the prior user's entitlement. The tribunal also relied on the principle that exemption is not denied where the assessee demonstrates prior use of the brand name and no intention to indicate a connection with another person's goods. A strong prima facie case was found, so pre-deposit was waived and recovery stayed. en-us Wed, 08 Aug 2012 00:00:00 +0530 Fri, 25 Jan 2013 06:25:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220452 Continuous prior use of a brand name can support SSI exemption even where the mark is later registered in another party's name. The appellants showed prima facie use of the mark since 1981, while registration in another's favour arose only in 2004; on that factual basis, the saving provisions protecting vested rights under trademark law were applied to preserve the prior user's entitlement. The tribunal also relied on the principle that exemption is not denied where the assessee demonstrates prior use of the brand name and no intention to indicate a connection with another person's goods. A strong prima facie case was found, so pre-deposit was waived and recovery stayed. Case-Laws Central Excise Wed, 08 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220452