https://www.taxtmi.com/caselaws?id=35037 SSI exemption under Notification No. 8/2000-CE cannot be denied merely because the goods bear a common name or mark; the Revenue must prove that the mark is the brand name or trade name of another person. On the facts, "Leo" was not shown to belong exclusively to the other unit, which also did not assert such ownership, and the assessee's explanation that it was part of its own name and that the other unit used a different logo was accepted. The burden of proof remained on the Revenue and was not discharged, so denial of the exemption was unjustified. en-us Tue, 03 Feb 2009 00:00:00 +0530 Wed, 09 Dec 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35037 SSI exemption under Notification No. 8/2000-CE cannot be denied merely because the goods bear a common name or mark; the Revenue must prove that the mark is the brand name or trade name of another person. On the facts, "Leo" was not shown to belong exclusively to the other unit, which also did not assert such ownership, and the assessee's explanation that it was part of its own name and that the other unit used a different logo was accepted. The burden of proof remained on the Revenue and was not discharged, so denial of the exemption was unjustified. Case-Laws Central Excise Tue, 03 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35037