https://www.taxtmi.com/caselaws?id=759617 CESTAT Ahmedabad allowed the appeal concerning SSI exemption dispute over brand name rights between appellant and another pharmaceutical company. The Tribunal held that unregistered assignment deed does not preclude brand name ownership, citing precedent from MP HC in Jepika Paints case. Registration of assignment deeds is not mandatory when facts are undisputed. Appellant entitled to small scale exemption benefit despite unregistered deed. Penalty imposed on individual also set aside. Appeal allowed with complete relief granted to appellant. en-us Thu, 03 Oct 2024 00:00:00 +0530 Sat, 05 Oct 2024 08:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759617 CESTAT Ahmedabad allowed the appeal concerning SSI exemption dispute over brand name rights between appellant and another pharmaceutical company. The Tribunal held that unregistered assignment deed does not preclude brand name ownership, citing precedent from MP HC in Jepika Paints case. Registration of assignment deeds is not mandatory when facts are undisputed. Appellant entitled to small scale exemption benefit despite unregistered deed. Penalty imposed on individual also set aside. Appeal allowed with complete relief granted to appellant. Case-Laws Central Excise Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759617