https://www.taxtmi.com/caselaws?id=96517 SSI exemption under Notification No. 175/86-C.E. was unavailable where the assessee cleared goods under a brand name belonging to another concern. Mere purchase of plant and machinery capable of embossing the brand name did not amount to transfer of ownership of that brand name, and the absence of any agreement, deed of assignment, or other documentary proof was decisive. Claimed royalty payments did not establish proprietary rights; they were consistent only with use of another's brand. The bar in para 7 of the notification therefore applied, making the duty demand under the Central Excise Act and Rules sustainable. Penalty was also upheld for the contravention, and the extended period of limitation was not disputed. en-us Wed, 29 Mar 2000 00:00:00 +0530 Mon, 02 Jan 2012 18:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96517 SSI exemption under Notification No. 175/86-C.E. was unavailable where the assessee cleared goods under a brand name belonging to another concern. Mere purchase of plant and machinery capable of embossing the brand name did not amount to transfer of ownership of that brand name, and the absence of any agreement, deed of assignment, or other documentary proof was decisive. Claimed royalty payments did not establish proprietary rights; they were consistent only with use of another's brand. The bar in para 7 of the notification therefore applied, making the duty demand under the Central Excise Act and Rules sustainable. Penalty was also upheld for the contravention, and the extended period of limitation was not disputed. Case-Laws Central Excise Wed, 29 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96517