https://www.taxtmi.com/caselaws?id=257722 The High Court dismissed the Revenue's appeal, finding in favor of the respondents in a case concerning SSI exemption under Notification No.8/2000 when using another person's brand name. The Court upheld the Tribunal's decision, which was based on the Trade and Merchandise Marks Act, 1958, determining brand name ownership post-registration. The Court also rejected the department's appeal, emphasizing the importance of legal interpretations in SSI exemption eligibility. The judgment highlighted the role of legal provisions and precedents in deciding such matters, granting the Revenue liberty to pursue the case further if deemed necessary. en-us Fri, 27 Feb 2015 00:00:00 +0530 Fri, 20 Mar 2015 03:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257722 The High Court dismissed the Revenue's appeal, finding in favor of the respondents in a case concerning SSI exemption under Notification No.8/2000 when using another person's brand name. The Court upheld the Tribunal's decision, which was based on the Trade and Merchandise Marks Act, 1958, determining brand name ownership post-registration. The Court also rejected the department's appeal, emphasizing the importance of legal interpretations in SSI exemption eligibility. The judgment highlighted the role of legal provisions and precedents in deciding such matters, granting the Revenue liberty to pursue the case further if deemed necessary. Case-Laws Central Excise Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257722