https://www.taxtmi.com/caselaws?id=260301 An assessee with proprietary rights over a brand name in its own marketing area is not treated as using a third-party brand name for denying small scale industry exemption. The Court noted that the family agreement and trade mark certificates showed the trade name and marks were intended to remain vested in the respective parties, with no royalty payable and use recognised within separate marketing areas. The Tribunal's finding that the brand belonged exclusively to another party was contrary to the record. On that basis, the assessee was held to be the legal owner of the brand name in its area and the exemption denial was unsustainable. en-us Wed, 13 May 2015 00:00:00 +0530 Wed, 19 Aug 2015 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260301 An assessee with proprietary rights over a brand name in its own marketing area is not treated as using a third-party brand name for denying small scale industry exemption. The Court noted that the family agreement and trade mark certificates showed the trade name and marks were intended to remain vested in the respective parties, with no royalty payable and use recognised within separate marketing areas. The Tribunal's finding that the brand belonged exclusively to another party was contrary to the record. On that basis, the assessee was held to be the legal owner of the brand name in its area and the exemption denial was unsustainable. Case-Laws Central Excise Wed, 13 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260301