https://www.taxtmi.com/caselaws?id=333720 Use of the brand name "Plaza" on excisable goods was central to the SSI exemption dispute under Notification No. 8/2002-CE. The record showed prior ownership and use of the mark by earlier entities, but the claimed assignment or transmission in favour of the units was not proved by reliable evidence, including clear trade mark register entries. In family-connected units, entitlement to the exemption required strict proof that the brand name was not that of another person, and that burden was not discharged. The denial of SSI exemption was therefore upheld. en-us Wed, 19 Oct 2016 00:00:00 +0530 Wed, 31 Jan 2018 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333720 Use of the brand name "Plaza" on excisable goods was central to the SSI exemption dispute under Notification No. 8/2002-CE. The record showed prior ownership and use of the mark by earlier entities, but the claimed assignment or transmission in favour of the units was not proved by reliable evidence, including clear trade mark register entries. In family-connected units, entitlement to the exemption required strict proof that the brand name was not that of another person, and that burden was not discharged. The denial of SSI exemption was therefore upheld. Case-Laws Central Excise Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333720