https://www.taxtmi.com/caselaws?id=349740 SSI exemption could not be denied where the assessee's mark PRIMA-RMPL was distinct and registered in its own name, so use of another person's brand name was not proved and the duty, interest and penalty failed. Where the brand PRIMA was shown in the name of a partner of the firm, the firm was not treated as using a third party's brand, and the exemption denial, demand and penalty were set aside. The penalty on an individual partner did not survive after his death and because the underlying exemption issue was decided in the assessee's favour. The Revenue also failed to disturb the finding that one concern was only trading, not manufacturing, and its challenge was rejected. en-us Tue, 17 Oct 2017 00:00:00 +0530 Wed, 22 Nov 2017 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349740 SSI exemption could not be denied where the assessee's mark PRIMA-RMPL was distinct and registered in its own name, so use of another person's brand name was not proved and the duty, interest and penalty failed. Where the brand PRIMA was shown in the name of a partner of the firm, the firm was not treated as using a third party's brand, and the exemption denial, demand and penalty were set aside. The penalty on an individual partner did not survive after his death and because the underlying exemption issue was decided in the assessee's favour. The Revenue also failed to disturb the finding that one concern was only trading, not manufacturing, and its challenge was rejected. Case-Laws Central Excise Tue, 17 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349740