https://www.taxtmi.com/caselaws?id=48434 A gift deed relating to a trademark did not require compulsory registration, and exemption under Notification No. 8/2003-C.E. was available even where the mark was unregistered because paragraph 4 covers a mark "whether registered or not". Since the trademark was not registered on the date of the deed, no transfer application could then have been made to the registry. The Settlement Commission had also not addressed whether the assignor disputed the deed's genuineness. The finding on genuineness was therefore set aside and remitted for fresh consideration on that limited issue, with liberty to adduce further evidence. en-us Tue, 18 Nov 2008 00:00:00 +0530 Wed, 04 Aug 2010 14:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48434 A gift deed relating to a trademark did not require compulsory registration, and exemption under Notification No. 8/2003-C.E. was available even where the mark was unregistered because paragraph 4 covers a mark "whether registered or not". Since the trademark was not registered on the date of the deed, no transfer application could then have been made to the registry. The Settlement Commission had also not addressed whether the assignor disputed the deed's genuineness. The finding on genuineness was therefore set aside and remitted for fresh consideration on that limited issue, with liberty to adduce further evidence. Case-Laws Central Excise Tue, 18 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48434