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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether SSI exemption could be denied on the footing that the assessee used a brand name alleged to belong to another person, when the Revenue failed to prove exclusive ownership of that brand name and the only material was an application for trademark registration.
Analysis: SSI exemption under Notification No. 1/93-C.E. could be denied only if it was shown that the brand name used was in the exclusive ownership of another person. Mere filing of an application for registration of a trademark did not establish ownership of the brand name, and in the absence of evidence proving that the second appellant was the actual owner, the use of the brand name by the first appellant could not be treated as use of another's brand name. The cited circular also supported the principle that where a brand name is not owned by any particular person, its use does not disentitle a unit from the small scale exemption.
Conclusion: The denial of SSI benefit was unsustainable. The appeal succeeded and the assessee was entitled to consequential relief.
Ratio Decidendi: SSI exemption cannot be denied merely because a trademark application has been filed; the Revenue must prove exclusive ownership of the brand name by another person before disqualifying the assessee from the exemption.
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