https://www.taxtmi.com/caselaws?id=437485 SSI exemption under Notification No. 08/99-CE is not denied merely because goods bear a brand earlier used by a defunct company. The decisive test is whether the mark still indicates a connection in the course of trade with another person. Here, the assessees showed authorisation through a memorandum of understanding and deed of assignment, and their trade mark applications were filed in their own names. As the record did not establish any surviving commercial link between the marks and the former owners, the brands were not treated as belonging to others. The exemption remained available and the demand, interest and personal penalty could not be sustained. en-us Wed, 01 Mar 2023 00:00:00 +0530 Sat, 06 May 2023 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437485 SSI exemption under Notification No. 08/99-CE is not denied merely because goods bear a brand earlier used by a defunct company. The decisive test is whether the mark still indicates a connection in the course of trade with another person. Here, the assessees showed authorisation through a memorandum of understanding and deed of assignment, and their trade mark applications were filed in their own names. As the record did not establish any surviving commercial link between the marks and the former owners, the brands were not treated as belonging to others. The exemption remained available and the demand, interest and personal penalty could not be sustained. Case-Laws Central Excise Wed, 01 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437485