https://www.taxtmi.com/caselaws?id=116458 SSI exemption could not be denied merely because the assessee used another person's brand name on cakes and pastries where that other person did not manufacture or market those goods, since the use was on a different class of products and did not amount to use of another's brand name for the relevant exempted goods; the denial was unsustainable. A demand also could not be upheld on a fresh ground, namely that the brand related to a foreign company, when that allegation was not stated in the show cause notice; the demand on that basis failed. The assessee was therefore held entitled to the exemption and the impugned order was set aside. en-us Fri, 17 Jun 2005 00:00:00 +0530 Tue, 12 Jun 2012 16:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116458 SSI exemption could not be denied merely because the assessee used another person's brand name on cakes and pastries where that other person did not manufacture or market those goods, since the use was on a different class of products and did not amount to use of another's brand name for the relevant exempted goods; the denial was unsustainable. A demand also could not be upheld on a fresh ground, namely that the brand related to a foreign company, when that allegation was not stated in the show cause notice; the demand on that basis failed. The assessee was therefore held entitled to the exemption and the impugned order was set aside. Case-Laws Central Excise Fri, 17 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116458