https://www.taxtmi.com/caselaws?id=244591 Where a trade mark had been validly assigned to the assessee company after family settlement and reconstitution of the earlier firm, the assessee was treated as the owner of the brand name. Mere continuance of the earlier name in the trade mark registry, without contrary evidence defeating the assignment, was insufficient to deny ownership. As the brand name was not another's brand, the bar against small scale industry exemption for use of another's brand name did not apply, and the denial of SSI exemption was set aside. en-us Wed, 05 Feb 2014 00:00:00 +0530 Sat, 30 Aug 2014 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244591 Where a trade mark had been validly assigned to the assessee company after family settlement and reconstitution of the earlier firm, the assessee was treated as the owner of the brand name. Mere continuance of the earlier name in the trade mark registry, without contrary evidence defeating the assignment, was insufficient to deny ownership. As the brand name was not another's brand, the bar against small scale industry exemption for use of another's brand name did not apply, and the denial of SSI exemption was set aside. Case-Laws Central Excise Wed, 05 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244591