https://www.taxtmi.com/caselaws?id=332466 SSI exemption could not be denied where the assessee used a brand name registered in its own name and the mark was distinct from another concern's registered trade mark. The Tribunal noted that the statutory certificate showed ownership of the relevant mark for the goods cleared, and the Revenue's objection rested only on alleged similarity, which was not borne out by the record. The precedent on a brand name registered in more than one person's name was held inapplicable on these facts. The assessee was therefore eligible for the exemption, and the demand founded on its denial could not stand. en-us Wed, 17 Aug 2016 00:00:00 +0530 Fri, 18 Aug 2017 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332466 SSI exemption could not be denied where the assessee used a brand name registered in its own name and the mark was distinct from another concern's registered trade mark. The Tribunal noted that the statutory certificate showed ownership of the relevant mark for the goods cleared, and the Revenue's objection rested only on alleged similarity, which was not borne out by the record. The precedent on a brand name registered in more than one person's name was held inapplicable on these facts. The assessee was therefore eligible for the exemption, and the demand founded on its denial could not stand. Case-Laws Central Excise Wed, 17 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332466