https://www.taxtmi.com/caselaws?id=344051 SSI exemption was denied where goods were cleared under a brand name owned by another person. The retrospective registration of the trade mark did not change the excise position for the relevant period, because the factual finding remained that the assessee was using another entity's brand name. Penalty on the Managing Director was sustained on the basis of active involvement in the brand-name use, preparation of the assignment deed, and non-filing of the required declaration. The demand, interest, and penalties were therefore maintained. en-us Tue, 06 Jun 2017 00:00:00 +0530 Tue, 11 Jul 2017 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344051 SSI exemption was denied where goods were cleared under a brand name owned by another person. The retrospective registration of the trade mark did not change the excise position for the relevant period, because the factual finding remained that the assessee was using another entity's brand name. Penalty on the Managing Director was sustained on the basis of active involvement in the brand-name use, preparation of the assignment deed, and non-filing of the required declaration. The demand, interest, and penalties were therefore maintained. Case-Laws Central Excise Tue, 06 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344051