https://www.taxtmi.com/caselaws?id=271445 SSI exemption could not be denied unless Revenue proved that the clearances bore a brand name belonging to another person. The record showed that the mark "Newman" had been applied for by another company, but the evidence did not establish that the brand actually belonged to the co-noticee. Mere correspondence connected with trademark registration, or the fact that the same individual signed such correspondence, was insufficient to prove ownership where the entities were separate legal persons and the assessee consistently denied any such ownership. On that basis, the duty demand and penalties were set aside. en-us Fri, 27 Nov 2015 00:00:00 +0530 Sat, 05 Nov 2016 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271445 SSI exemption could not be denied unless Revenue proved that the clearances bore a brand name belonging to another person. The record showed that the mark "Newman" had been applied for by another company, but the evidence did not establish that the brand actually belonged to the co-noticee. Mere correspondence connected with trademark registration, or the fact that the same individual signed such correspondence, was insufficient to prove ownership where the entities were separate legal persons and the assessee consistently denied any such ownership. On that basis, the duty demand and penalties were set aside. Case-Laws Central Excise Fri, 27 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271445