https://www.taxtmi.com/caselaws?id=436573 SSI exemption under Notification No. 1/2003-Central Excise was not barred where the goods were not shown to be cleared under the brand name of another person. The relevant test was whether the appellants' logos or marks were in fact the brand names of a third party so as to attract the Para 4 embargo. As the trade mark authority treated the logos used by the appellants and the other concern as different and distinct, and the appellants held registration for the logo used, a mere application filed by another concern was insufficient to establish use of another person's brand name. The appellants were therefore entitled to the exemption. en-us Tue, 28 Mar 2023 00:00:00 +0530 Mon, 17 Apr 2023 08:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436573 SSI exemption under Notification No. 1/2003-Central Excise was not barred where the goods were not shown to be cleared under the brand name of another person. The relevant test was whether the appellants' logos or marks were in fact the brand names of a third party so as to attract the Para 4 embargo. As the trade mark authority treated the logos used by the appellants and the other concern as different and distinct, and the appellants held registration for the logo used, a mere application filed by another concern was insufficient to establish use of another person's brand name. The appellants were therefore entitled to the exemption. Case-Laws Central Excise Tue, 28 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436573