https://www.taxtmi.com/caselaws?id=47599 The Supreme Court upheld the Tribunal's decision granting exemption to the assessee under Notification No. 140/83-C.E. for manufacturing 'Bigen Liquid Hair Colour' under a trade mark assigned by a Japanese firm. The Court dismissed the Revenue's appeals, affirming the assessee's entitlement to the exemption based on the registration of the trade mark in the assessee's name. The principle of finality of judgments was crucial in rejecting the Revenue's challenge to the exemption previously granted by the Tribunal, emphasizing the significance of trade mark ownership and registration in determining eligibility for statutory benefits. en-us Wed, 12 Apr 2006 00:00:00 +0530 Mon, 13 Jun 2016 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47599 The Supreme Court upheld the Tribunal's decision granting exemption to the assessee under Notification No. 140/83-C.E. for manufacturing 'Bigen Liquid Hair Colour' under a trade mark assigned by a Japanese firm. The Court dismissed the Revenue's appeals, affirming the assessee's entitlement to the exemption based on the registration of the trade mark in the assessee's name. The principle of finality of judgments was crucial in rejecting the Revenue's challenge to the exemption previously granted by the Tribunal, emphasizing the significance of trade mark ownership and registration in determining eligibility for statutory benefits. Case-Laws Central Excise Wed, 12 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47599