Common ownership of brand name preserves SSI exemption where a proprietary concern uses a mark linked to a related partnership firm.

SSI exemption under Notification No. 1/93-C.E. remained available where a proprietary concern used a brand name that was commonly owned with another partnership firm in which the proprietor was also a partner. The decisive point was that the brand name could not be treated as belonging to another person for denial of exemption when common ownership existed. On that basis, use of the mark did not disentitle the assessee from small-scale industry exemption, and the benefit was upheld.

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Issues: Whether the benefit of SSI exemption under Notification No. 1/93-C.E. dated 28-2-1993 was admissible to a proprietary concern manufacturing excisable goods under a brand name claimed to be owned by another partnership firm in which the proprietor was a partner.

Analysis: The question had already been answered in favour of the assessee in earlier proceedings concerning the same impugned order. The decisive consideration was that the brand name was under common ownership, and therefore it could not be treated as belonging to another person for the purpose of denying SSI exemption.

Conclusion: The assessee was entitled to SSI exemption under Notification No. 1/93-C.E. dated 28-2-1993.

Ratio Decidendi: Where a brand name is commonly owned, its use by a proprietary concern does not amount to use of another person's brand name so as to deny SSI exemption.

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