https://www.taxtmi.com/caselaws?id=110388 SSI exemption under Notification No. 1/93 could not be denied on the ground of use of another person's brand name where the mark used by the assessee was "New Rose" and not "Rose". On examination of the invoices and surrounding facts, the Tribunal found the two marks materially different and held that the assessee was not using the brand name of another person. The denial of the exemption was therefore not sustainable, and the matter was decided in favour of the assessee. en-us Wed, 19 Nov 2003 00:00:00 +0530 Mon, 16 Apr 2012 15:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110388 SSI exemption under Notification No. 1/93 could not be denied on the ground of use of another person's brand name where the mark used by the assessee was "New Rose" and not "Rose". On examination of the invoices and surrounding facts, the Tribunal found the two marks materially different and held that the assessee was not using the brand name of another person. The denial of the exemption was therefore not sustainable, and the matter was decided in favour of the assessee. Case-Laws Central Excise Wed, 19 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110388