https://www.taxtmi.com/caselaws?id=288141 SSI exemption eligibility depended on whether the registered brand name belonged to the appellant during the relevant clearance periods. Trade mark registration in the appellant's name took effect from the application date rather than the earlier assignment agreement date. Clearances made after that effective registration date were not barred from SSI exemption merely because of brand-name use. As the relevant periods followed the recognised registration date, denial of the exemption and the resulting demand were unsustainable; the impugned order was set aside. 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 eligibility depended on whether the registered brand name belonged to the appellant during the relevant clearance periods. Trade mark registration in the appellant's name took effect from the application date rather than the earlier assignment agreement date. Clearances made after that effective registration date were not barred from SSI exemption merely because of brand-name use. As the relevant periods followed the recognised registration date, denial of the exemption and the resulting demand were unsustainable; the impugned order was set aside. Case-Laws Central Excise Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288141