https://www.taxtmi.com/caselaws?id=349589 SSI exemption under Notification No. 8/2003-CE could not be denied where the assessee's logo and house mark on wet grinders were found to be distinct from another person's brand name. The record showed that, on the same factual issue for a later period, the appellate authority had held the marks and labels to be different and that finding had been accepted by the Department and attained finality. In view of that consistent treatment, the earlier adverse view was not sustainable, and the denial of exemption, along with the related demand and penalties, was set aside. en-us Tue, 22 Aug 2017 00:00:00 +0530 Wed, 01 Nov 2017 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349589 SSI exemption under Notification No. 8/2003-CE could not be denied where the assessee's logo and house mark on wet grinders were found to be distinct from another person's brand name. The record showed that, on the same factual issue for a later period, the appellate authority had held the marks and labels to be different and that finding had been accepted by the Department and attained finality. In view of that consistent treatment, the earlier adverse view was not sustainable, and the denial of exemption, along with the related demand and penalties, was set aside. Case-Laws Central Excise Tue, 22 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349589