https://www.taxtmi.com/caselaws?id=4648 SSI exemption under Notification No. 1/93-CE remained available where the disputed brand name had been assigned to the assessee during the relevant period. The assigned brand name was treated as belonging to the assignee for exemption purposes, and registration of the deed of assignment was not required to establish that ownership. Relying on earlier decisions, the Tribunal accepted that the exemption consequence followed the assignment itself. The demand and penalties were therefore not sustainable. en-us Mon, 07 Apr 2008 00:00:00 +0530 Fri, 18 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4648 SSI exemption under Notification No. 1/93-CE remained available where the disputed brand name had been assigned to the assessee during the relevant period. The assigned brand name was treated as belonging to the assignee for exemption purposes, and registration of the deed of assignment was not required to establish that ownership. Relying on earlier decisions, the Tribunal accepted that the exemption consequence followed the assignment itself. The demand and penalties were therefore not sustainable. Case-Laws Central Excise Mon, 07 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4648