https://www.taxtmi.com/caselaws?id=344410 SSI exemption cannot be denied unless the Revenue proves that the brand name used on the goods belongs to another person. On the record, the alleged owner had withdrawn the trademark application, had not completed registration, and had filed an affidavit disclaiming ownership, so the denial of exemption was unsustainable. Extended limitation also could not be invoked where the assessee had disclosed the marketing arrangement and label use in its declaration to the department, so suppression was not established and the demand was time-barred. en-us Mon, 12 Jun 2017 00:00:00 +0530 Mon, 28 Aug 2017 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344410 SSI exemption cannot be denied unless the Revenue proves that the brand name used on the goods belongs to another person. On the record, the alleged owner had withdrawn the trademark application, had not completed registration, and had filed an affidavit disclaiming ownership, so the denial of exemption was unsustainable. Extended limitation also could not be invoked where the assessee had disclosed the marketing arrangement and label use in its declaration to the department, so suppression was not established and the demand was time-barred. Case-Laws Central Excise Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344410