https://www.taxtmi.com/caselaws?id=31881 An exclusive right to use a foreign company's brand name in India can amount to an assignment for SSI exemption purposes, even if the foreign owner retains title and the instrument is unregistered. On that basis, clearances made under the assigned brand name were not disqualified from the benefit under Notifications No. 9/98-C.E. and No. 9/99-C.E., so the denial of small-scale industry exemption failed. Once the exemption issue was resolved in favour of the assessee, the associated allegation of suppression of facts for invoking the extended limitation period also did not survive, and the demand and penalties were unsustainable. en-us Thu, 17 Jul 2008 00:00:00 +0530 Thu, 25 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31881 An exclusive right to use a foreign company's brand name in India can amount to an assignment for SSI exemption purposes, even if the foreign owner retains title and the instrument is unregistered. On that basis, clearances made under the assigned brand name were not disqualified from the benefit under Notifications No. 9/98-C.E. and No. 9/99-C.E., so the denial of small-scale industry exemption failed. Once the exemption issue was resolved in favour of the assessee, the associated allegation of suppression of facts for invoking the extended limitation period also did not survive, and the demand and penalties were unsustainable. Case-Laws Central Excise Thu, 17 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31881