https://www.taxtmi.com/caselaws?id=31992 Small scale industry exemption under Notification No. 1/93-C.E. turned on whether goods bearing a brand name assigned by another person remained ineligible and whether the Department could reject the claim for 19.4.1995 to 18.4.1996 after accepting the same assignment arrangement for a later period. The notification's explanation treated registered and unregistered brand names alike, but the assignment principles recognised under trade mark law showed that a written assignment could not be disregarded merely because registration was procedural. On that basis, the Department could not adopt a contrary position for the earlier period, and the exemption claim for that period had to be reconsidered on merits. en-us Tue, 22 Jan 2008 00:00:00 +0530 Fri, 19 Oct 2012 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31992 Small scale industry exemption under Notification No. 1/93-C.E. turned on whether goods bearing a brand name assigned by another person remained ineligible and whether the Department could reject the claim for 19.4.1995 to 18.4.1996 after accepting the same assignment arrangement for a later period. The notification's explanation treated registered and unregistered brand names alike, but the assignment principles recognised under trade mark law showed that a written assignment could not be disregarded merely because registration was procedural. On that basis, the Department could not adopt a contrary position for the earlier period, and the exemption claim for that period had to be reconsidered on merits. Case-Laws Central Excise Tue, 22 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31992