https://www.taxtmi.com/caselaws?id=330855 The appellant was found entitled to exemption under Notification No. 8/2003-CE as they had prior use of the brand name "SAGAR" before its registration by another entity. The Tribunal ruled in favor of the appellant, citing precedents that support granting exemption to entities using a brand name before its registration by others. Additionally, the demand against the dissolved firm following the death of one of its partners was deemed unsustainable, as the law did not allow for continuing assessment proceedings against a deceased individual. The Tribunal allowed the appeal, setting aside the impugned order in favor of the appellant. en-us Thu, 26 May 2016 00:00:00 +0530 Sat, 06 Aug 2016 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330855 The appellant was found entitled to exemption under Notification No. 8/2003-CE as they had prior use of the brand name "SAGAR" before its registration by another entity. The Tribunal ruled in favor of the appellant, citing precedents that support granting exemption to entities using a brand name before its registration by others. Additionally, the demand against the dissolved firm following the death of one of its partners was deemed unsustainable, as the law did not allow for continuing assessment proceedings against a deceased individual. The Tribunal allowed the appeal, setting aside the impugned order in favor of the appellant. Case-Laws Central Excise Thu, 26 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330855