https://www.taxtmi.com/caselaws?id=269849 Trade mark registration effective from the date of application entitled the assessee to the corresponding exemption or benefit from 01.05.1992, so the duty demand for the period after that date could not survive. The plea that the demand for the earlier period was barred by limitation had been raised but not examined, so that issue required fresh factual consideration by the adjudicating authority. The demand was therefore deleted for the period after registration, while the limitation question for the prior period was remitted for reconsideration. en-us Wed, 21 Jan 2015 00:00:00 +0530 Wed, 23 Dec 2015 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269849 Trade mark registration effective from the date of application entitled the assessee to the corresponding exemption or benefit from 01.05.1992, so the duty demand for the period after that date could not survive. The plea that the demand for the earlier period was barred by limitation had been raised but not examined, so that issue required fresh factual consideration by the adjudicating authority. The demand was therefore deleted for the period after registration, while the limitation question for the prior period was remitted for reconsideration. Case-Laws Central Excise Wed, 21 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269849