https://www.taxtmi.com/caselaws?id=202924 Use of another person's brand name disentitles a manufacturer from SSI exemption under Notification No. 8/2001-C.E. where the mark is not shown to be a common or unowned expression. The record accepted the appellants' use of "Sunrise" and also showed that Sunrise Services sought trademark registration for identical goods on 09.09.2003, supporting the view that the mark was capable of ownership. For liability computation, that application date was treated as the relevant cut-off because there was a counter-claim of earlier use, and the duty demand and consequential penalties required fresh re-quantification accordingly. en-us Fri, 10 Dec 2010 00:00:00 +0530 Fri, 07 Jun 2013 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202924 Use of another person's brand name disentitles a manufacturer from SSI exemption under Notification No. 8/2001-C.E. where the mark is not shown to be a common or unowned expression. The record accepted the appellants' use of "Sunrise" and also showed that Sunrise Services sought trademark registration for identical goods on 09.09.2003, supporting the view that the mark was capable of ownership. For liability computation, that application date was treated as the relevant cut-off because there was a counter-claim of earlier use, and the duty demand and consequential penalties required fresh re-quantification accordingly. Case-Laws Central Excise Fri, 10 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202924