https://www.taxtmi.com/caselaws?id=344042 Use of a family surname as a brand name from the inception of business supported the assessee's entitlement to small scale industry exemption. The Tribunal treated "CHAMRIA" as a mark associated with the family business and found it legally available for use on the goods. Applying the principle that proprietary rights already vested in the assessee are not defeated merely because the name is unregistered, it held that denial of SSI exemption on the ground of brand ownership was unsustainable. The assessee was therefore entitled to the benefit of Notification No. 1/1993 dated 28.02.1993. en-us Thu, 20 Apr 2017 00:00:00 +0530 Wed, 07 Jun 2017 06:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344042 Use of a family surname as a brand name from the inception of business supported the assessee's entitlement to small scale industry exemption. The Tribunal treated "CHAMRIA" as a mark associated with the family business and found it legally available for use on the goods. Applying the principle that proprietary rights already vested in the assessee are not defeated merely because the name is unregistered, it held that denial of SSI exemption on the ground of brand ownership was unsustainable. The assessee was therefore entitled to the benefit of Notification No. 1/1993 dated 28.02.1993. Case-Laws Central Excise Thu, 20 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344042