https://www.taxtmi.com/caselaws?id=262471 SSI exemption on detergent goods cleared under the brand name "Blue Dot" depended on whether the brand belonged to the assessee or to another concern. The department's denial of exemption rested on an unproved letter and lacked independent evidence of third-party ownership, while an agreement dated 1-4-1992 and a contemporaneous cancellation document supported the assessee's claim of ownership. An earlier appellate finding that the assessee owned the brand name had also attained finality because no departmental appeal was filed. On that basis, the demand was unsustainable and SSI exemption could not be denied. en-us Wed, 11 Feb 2015 00:00:00 +0530 Tue, 11 Aug 2015 07:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262471 SSI exemption on detergent goods cleared under the brand name "Blue Dot" depended on whether the brand belonged to the assessee or to another concern. The department's denial of exemption rested on an unproved letter and lacked independent evidence of third-party ownership, while an agreement dated 1-4-1992 and a contemporaneous cancellation document supported the assessee's claim of ownership. An earlier appellate finding that the assessee owned the brand name had also attained finality because no departmental appeal was filed. On that basis, the demand was unsustainable and SSI exemption could not be denied. Case-Laws Central Excise Wed, 11 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262471