https://www.taxtmi.com/caselaws?id=368998 SSI exemption under Notification No. 1/93-CE was denied on the basis of use of another person's brand name, but the adjudicating authority had not examined the plea that the brand name belonged to a proprietary concern of a partner of the assessee firm and whether that arrangement amounted to use of another person's brand name in light of the cited decisions. As the legal position on co-ownership and brand use required fresh consideration, and the Revenue did not oppose remand, the order was set aside. The matter was remanded to the original adjudicating authority for a fresh decision after hearing the assessee, leaving the exemption claim open on merits. en-us Mon, 08 Oct 2018 00:00:00 +0530 Thu, 18 Oct 2018 07:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368998 SSI exemption under Notification No. 1/93-CE was denied on the basis of use of another person's brand name, but the adjudicating authority had not examined the plea that the brand name belonged to a proprietary concern of a partner of the assessee firm and whether that arrangement amounted to use of another person's brand name in light of the cited decisions. As the legal position on co-ownership and brand use required fresh consideration, and the Revenue did not oppose remand, the order was set aside. The matter was remanded to the original adjudicating authority for a fresh decision after hearing the assessee, leaving the exemption claim open on merits. Case-Laws Central Excise Mon, 08 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368998