SSI exemption and brand name co-ownership issues require fresh consideration; matter remanded for a new decision.

SSI exemption under Notification No. 1/93-CE was denied on the basis of use of another person's brand name, but the adjudicating authority had not examined the plea that the brand name belonged to a proprietary concern of a partner of the assessee firm and whether that arrangement amounted to use of another person's brand name in light of the cited decisions. As the legal position on co-ownership and brand use required fresh consideration, and the Revenue did not oppose remand, the order was set aside. The matter was remanded to the original adjudicating authority for a fresh decision after hearing the assessee, leaving the exemption claim open on merits.

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Issues: Whether the impugned order denying SSI exemption on the ground of use of another person's brand name required to be set aside and the matter remanded for fresh consideration in the light of the legal position on co-ownership of the brand name.

Analysis: The assessee accepted that mere permission from the brand name owner would not by itself secure entitlement to the SSI exemption under Notification No. 1/93-CE dated 28.02.1993. However, it was specifically urged that the brand name owner was a proprietary concern of a partner of the assessee firm, and that the legal issue of whether such use amounted to use of another person's brand name had not been examined by the adjudicating authority in the light of the cited judicial decisions. The Revenue did not oppose the request for remand. In these circumstances, the existing adjudication was not treated as a final determination on the merits of the exemption claim.

Conclusion: The impugned order was set aside and the matter was remanded to the original adjudicating authority for fresh decision after considering the relevant legal position and granting opportunity of hearing to the assessee.

Final Conclusion: The appeals were disposed of by remand, leaving the merits of the SSI exemption dispute open for reconsideration by the adjudicating authority.

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