https://www.taxtmi.com/caselaws?id=353216 SSI exemption under Notification No. 8/2003-CE was available where the assessee used a distinct house mark and label, and the record showed that its logo and presentation differed from the mark of the other concern. The Tribunal noted that the same issue in the assessee's own case for a later period had already been decided in its favour and that the Department had not challenged that decision, while a similar view had also been taken for another unit using the same name. On that basis, the allegation of use of another person's brand name failed, and the duty demand and penalties were not sustainable. en-us Mon, 25 Sep 2017 00:00:00 +0530 Tue, 13 Feb 2018 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353216 SSI exemption under Notification No. 8/2003-CE was available where the assessee used a distinct house mark and label, and the record showed that its logo and presentation differed from the mark of the other concern. The Tribunal noted that the same issue in the assessee's own case for a later period had already been decided in its favour and that the Department had not challenged that decision, while a similar view had also been taken for another unit using the same name. On that basis, the allegation of use of another person's brand name failed, and the duty demand and penalties were not sustainable. Case-Laws Central Excise Mon, 25 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353216