SSI exemption and brand name ownership: Revenue must prove the mark belongs to another person before denying relief.

SSI exemption under Notification No. 8/2000-CE cannot be denied merely because the goods bear a common name or mark; the Revenue must prove that the mark is the brand name or trade name of another person. On the facts, "Leo" was not shown to belong exclusively to the other unit, which also did not assert such ownership, and the assessee's explanation that it was part of its own name and that the other unit used a different logo was accepted. The burden of proof remained on the Revenue and was not discharged, so denial of the exemption was unjustified.

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Issues: Whether the assessee was disentitled to Small Scale Industries exemption on the ground that it used the name "Leo", alleged to be the brand name of another person.

Analysis: The exemption under Notification No. 8/2000-CE applies only where the specified goods bear the brand name or trade name, whether registered or not, of another person. The Revenue was required to establish that "Leo" belonged to the other unit, but produced no evidence to show ownership of the name by that unit. The other unit also did not claim exclusive ownership. The assessee's case that "Leo" was a common initial or part of its own name, and that the other unit used a different logo, was accepted. The burden to prove that the brand name used by the assessee belonged to another person remained on the Revenue and was not discharged.

Conclusion: The denial of SSI exemption was not justified and the issue was decided in favour of the assessee.

Ratio Decidendi: SSI exemption cannot be denied merely because the goods bear a common name or mark unless the Revenue proves that the mark is the brand name or trade name of another person.

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