https://www.taxtmi.com/caselaws?id=1148 SSI excise exemption was unavailable where specified goods bore a brand name or trade name belonging to another person. The later trademark registration, even if stated to operate retrospectively, did not extend the trademark law fiction to the excise exemption scheme. The assessee remained required to prove lawful entitlement to use the mark or establish abandonment of the third party's mark, and contemporaneous agreement and surrounding evidence were treated as supporting the Department's case. On the material described, no convincing proof of abandonment or lawful transfer was shown, so the demand was sustained. en-us Wed, 14 Mar 2007 00:00:00 +0530 Mon, 14 Apr 2008 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1148 SSI excise exemption was unavailable where specified goods bore a brand name or trade name belonging to another person. The later trademark registration, even if stated to operate retrospectively, did not extend the trademark law fiction to the excise exemption scheme. The assessee remained required to prove lawful entitlement to use the mark or establish abandonment of the third party's mark, and contemporaneous agreement and surrounding evidence were treated as supporting the Department's case. On the material described, no convincing proof of abandonment or lawful transfer was shown, so the demand was sustained. Case-Laws Central Excise Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1148