https://www.taxtmi.com/caselaws?id=173639 SSI exemption under Notification No. 1/93-C.E. remained available where a proprietary concern used a brand name that was commonly owned with another partnership firm in which the proprietor was also a partner. The decisive point was that the brand name could not be treated as belonging to another person for denial of exemption when common ownership existed. On that basis, use of the mark did not disentitle the assessee from small-scale industry exemption, and the benefit was upheld. en-us Tue, 16 Feb 2010 00:00:00 +0530 Fri, 19 May 2017 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173639 SSI exemption under Notification No. 1/93-C.E. remained available where a proprietary concern used a brand name that was commonly owned with another partnership firm in which the proprietor was also a partner. The decisive point was that the brand name could not be treated as belonging to another person for denial of exemption when common ownership existed. On that basis, use of the mark did not disentitle the assessee from small-scale industry exemption, and the benefit was upheld. Case-Laws Central Excise Tue, 16 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173639