https://www.taxtmi.com/caselaws?id=347941 The HC held that goods bearing the petitioner's own brand name were eligible for SSI excise exemption because the petitioner was the legal owner of the brand name within its marketing area. The decisive point was that the brand name was not that of another person, so the statutory basis for denying exemption did not apply. On that footing, the show cause notice demanding duty for alleged clearance without payment of duty could not be sustained and the demand proceedings were set aside. en-us Wed, 05 Jul 2017 00:00:00 +0530 Thu, 14 Sep 2017 07:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347941 The HC held that goods bearing the petitioner's own brand name were eligible for SSI excise exemption because the petitioner was the legal owner of the brand name within its marketing area. The decisive point was that the brand name was not that of another person, so the statutory basis for denying exemption did not apply. On that footing, the show cause notice demanding duty for alleged clearance without payment of duty could not be sustained and the demand proceedings were set aside. Case-Laws Central Excise Wed, 05 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347941