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of <h1>Supreme Court rules against appellant claiming excise duty exemption for using others' brand name.</h1> <h3>Siddartha Mktg. Services Ltd. Versus Commissioner</h3> The Supreme Court dismissed the appeal, affirming that the appellant cannot claim exemption from excise duty for using a brand name associated with ... Denial of SSI exemption - Use of third party brand name - Held that:- appellant has been using brand name which is connected with some other persons and therefore, the appellant cannot be held entitled to exemption from excise duty as SSI unit. - Decided against assessee. Summary: The Supreme Court dismissed the appeal, agreeing with lower authorities that the appellant cannot claim exemption from excise duty as they were using a brand name associated with others. (Case citation: 2015 (8) TMI 583 - SC)
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