https://www.taxtmi.com/caselaws?id=344534 A proprietary concern using a brand name linked to a partnership firm in which its proprietor was a partner was held not to be using the brand name of "another person" for SSI exemption under Notification No. 8/2003-CE. The Tribunal applied the settled principle that where the user of the brand name has a direct proprietorial or partnership connection with the concern owning that brand, the user and owner are not strangers for exemption purposes. On that basis, the respondent was entitled to SSI exemption and the duty demand was not sustainable. en-us Fri, 09 Jun 2017 00:00:00 +0530 Fri, 04 Aug 2017 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344534 A proprietary concern using a brand name linked to a partnership firm in which its proprietor was a partner was held not to be using the brand name of "another person" for SSI exemption under Notification No. 8/2003-CE. The Tribunal applied the settled principle that where the user of the brand name has a direct proprietorial or partnership connection with the concern owning that brand, the user and owner are not strangers for exemption purposes. On that basis, the respondent was entitled to SSI exemption and the duty demand was not sustainable. Case-Laws Central Excise Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344534