https://www.taxtmi.com/caselaws?id=1236 Retrospective trade mark registration from the application date establishes the appellant's ownership of the "REIZ" mark for the relevant period. The appellant therefore could not be treated as using another person's brand name when claiming the small scale industry exemption. Earlier use of the mark by another concern did not defeat the claim because concurrent registration is permissible and the appellant's registration remained valid and operative. The SSI exemption applied, so the duty demand, penalty and interest based on alleged use of another person's brand name could not be sustained. en-us Tue, 16 Jan 2007 00:00:00 +0530 Mon, 14 Apr 2008 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1236 Retrospective trade mark registration from the application date establishes the appellant's ownership of the "REIZ" mark for the relevant period. The appellant therefore could not be treated as using another person's brand name when claiming the small scale industry exemption. Earlier use of the mark by another concern did not defeat the claim because concurrent registration is permissible and the appellant's registration remained valid and operative. The SSI exemption applied, so the duty demand, penalty and interest based on alleged use of another person's brand name could not be sustained. Case-Laws Central Excise Tue, 16 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1236