https://www.taxtmi.com/caselaws?id=126605 SSI exemption under Notification No. 8/2003-C.E. could not be denied merely because the goods bore the assessee's own registered name, as the Revenue had to prove that the mark was the brand name of another person and that it indicated a trade connection with that person. On the facts, no separate ownership of the name used on the goods was shown, and the Tribunal relied on earlier decisions holding that a company may use its own registered name on its products. The demand was therefore not sustainable and the denial of exemption failed. en-us Fri, 03 Apr 2009 00:00:00 +0530 Thu, 27 Jul 2017 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126605 SSI exemption under Notification No. 8/2003-C.E. could not be denied merely because the goods bore the assessee's own registered name, as the Revenue had to prove that the mark was the brand name of another person and that it indicated a trade connection with that person. On the facts, no separate ownership of the name used on the goods was shown, and the Tribunal relied on earlier decisions holding that a company may use its own registered name on its products. The demand was therefore not sustainable and the denial of exemption failed. Case-Laws Central Excise Fri, 03 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126605