https://www.taxtmi.com/caselaws?id=288141 SSI exemption turns on whether the brand name belonged to the appellant during the relevant clearances. The article notes that an earlier CESTAT ruling treated trade mark registration in the appellant's name as effective from the application date, not from the earlier assignment agreement, and held that clearances after that effective date were not barred by the brand-name restriction in the exemption notifications. As the periods in dispute were subsequent to that recognised date, the prior adverse view on exemption could not stand. The demand based on denial of small scale industry benefit was therefore unsustainable. en-us Wed, 02 Jan 2019 00:00:00 +0530 Fri, 22 May 2020 10:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288141 SSI exemption turns on whether the brand name belonged to the appellant during the relevant clearances. The article notes that an earlier CESTAT ruling treated trade mark registration in the appellant's name as effective from the application date, not from the earlier assignment agreement, and held that clearances after that effective date were not barred by the brand-name restriction in the exemption notifications. As the periods in dispute were subsequent to that recognised date, the prior adverse view on exemption could not stand. The demand based on denial of small scale industry benefit was therefore unsustainable. Case-Laws Central Excise Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288141