https://www.taxtmi.com/caselaws?id=349737 A settlement agreement gave the parties equal and independent rights to use the trade mark EVEREST for the same line of manufacture, so the assessee was not using a brand name belonging exclusively to another person. The later registration of the mark in one individual's name did not override the pre-existing entitlement created by the settlement. On that basis, the assessee remained entitled to the benefit of Notification No. 08/2003-CE dated 01.03.2003, and denial of SSI exemption on the ground of use of another person's brand name was not sustainable. en-us Thu, 12 Oct 2017 00:00:00 +0530 Fri, 17 Nov 2017 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349737 A settlement agreement gave the parties equal and independent rights to use the trade mark EVEREST for the same line of manufacture, so the assessee was not using a brand name belonging exclusively to another person. The later registration of the mark in one individual's name did not override the pre-existing entitlement created by the settlement. On that basis, the assessee remained entitled to the benefit of Notification No. 08/2003-CE dated 01.03.2003, and denial of SSI exemption on the ground of use of another person's brand name was not sustainable. Case-Laws Central Excise Thu, 12 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349737