https://www.taxtmi.com/caselaws?id=257848 Small scale industry exemption under Notifications Nos. 175/86-C.E. and 1/93-C.E. could not be denied merely because trade mark registration was granted later, since registration under Section 23(1) of the Trade Marks Act, 1999 relates back to the date of application and is deemed effective from that date. As the application date on the certificate was 01.05.1992, the brand name was treated as registered from that date. The objection based only on the later grant date was therefore unsustainable, and the assessee remained entitled to the notification benefit from 01.05.1992 onwards. en-us Wed, 31 Dec 2014 00:00:00 +0530 Tue, 24 Mar 2015 10:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257848 Small scale industry exemption under Notifications Nos. 175/86-C.E. and 1/93-C.E. could not be denied merely because trade mark registration was granted later, since registration under Section 23(1) of the Trade Marks Act, 1999 relates back to the date of application and is deemed effective from that date. As the application date on the certificate was 01.05.1992, the brand name was treated as registered from that date. The objection based only on the later grant date was therefore unsustainable, and the assessee remained entitled to the notification benefit from 01.05.1992 onwards. Case-Laws Central Excise Wed, 31 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257848