https://www.taxtmi.com/caselaws?id=259046 SSI exemption under Notification No. 8/99-C.E. is unavailable only where goods bear the brand name of another person. A mere change in shareholding or management does not alter the identity of a private limited company, so the company's brand name does not become that of another person solely because the ownership structure changes. The department had to prove that the brand name belonged to someone else, and that burden was not discharged. A new contention that some brand names belonged to other companies could not be raised beyond the original notice and adjudication. The exemption was therefore available on the facts stated. en-us Wed, 18 Feb 2015 00:00:00 +0530 Thu, 09 Feb 2017 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259046 SSI exemption under Notification No. 8/99-C.E. is unavailable only where goods bear the brand name of another person. A mere change in shareholding or management does not alter the identity of a private limited company, so the company's brand name does not become that of another person solely because the ownership structure changes. The department had to prove that the brand name belonged to someone else, and that burden was not discharged. A new contention that some brand names belonged to other companies could not be raised beyond the original notice and adjudication. The exemption was therefore available on the facts stated. Case-Laws Central Excise Wed, 18 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259046