https://www.taxtmi.com/caselaws?id=361292 Use of a partner's surname does not amount to use of another person's brand name for denying small scale industry exemption. Where the mark "Kohli" was shown to be the surname of one of the assessee's partners, the allegation that the unit had adopted a third party brand name failed, and the proposed denial of exemption under Notification No. 8/2003-CE was unsustainable. The assessee was therefore entitled to the SSI benefit. en-us Tue, 20 Mar 2018 00:00:00 +0530 Mon, 04 Jun 2018 23:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361292 Use of a partner's surname does not amount to use of another person's brand name for denying small scale industry exemption. Where the mark "Kohli" was shown to be the surname of one of the assessee's partners, the allegation that the unit had adopted a third party brand name failed, and the proposed denial of exemption under Notification No. 8/2003-CE was unsustainable. The assessee was therefore entitled to the SSI benefit. Case-Laws Central Excise Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361292