https://www.taxtmi.com/caselaws?id=331550 SSI exemption under Notification No. 8/2002 could not be denied where the brand name Blue Heaven was shown to have remained continuously linked with the assessee through changes in proprietorship. The registry history traced the mark from the earlier proprietor to the joint proprietors and then to the sole proprietor, and the later trademark registry update was treated as reflecting that change in constitution rather than ownership by a third party. On those facts, the Revenue's relied precedent was distinguishable because it concerned use of another person's brand name. The exemption was available and the demand based on denial of SSI benefit was set aside. en-us Fri, 05 Aug 2016 00:00:00 +0530 Sat, 07 Jan 2017 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331550 SSI exemption under Notification No. 8/2002 could not be denied where the brand name Blue Heaven was shown to have remained continuously linked with the assessee through changes in proprietorship. The registry history traced the mark from the earlier proprietor to the joint proprietors and then to the sole proprietor, and the later trademark registry update was treated as reflecting that change in constitution rather than ownership by a third party. On those facts, the Revenue's relied precedent was distinguishable because it concerned use of another person's brand name. The exemption was available and the demand based on denial of SSI benefit was set aside. Case-Laws Central Excise Fri, 05 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331550