https://www.taxtmi.com/caselaws?id=51676 SSI exemption under Notification No. 1/93-C.E. is unavailable where goods bear a registered brand name of another person unless the assessee proves a legally recognised transfer or ownership of that mark. Permissive use under a dissolution deed, acquiescence, or concurrent user does not by itself remove the statutory bar, and a distinction between ISI and non-ISI goods does not change the brand-name position for the notification. Where duty is worked out from the sale price, it is to be recomputed on a cum-duty basis, and penalty may be withheld where the assessee had previously been allowed the benefit of the predecessor notification. en-us Fri, 08 Nov 2002 00:00:00 +0530 Mon, 27 Sep 2010 15:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51676 SSI exemption under Notification No. 1/93-C.E. is unavailable where goods bear a registered brand name of another person unless the assessee proves a legally recognised transfer or ownership of that mark. Permissive use under a dissolution deed, acquiescence, or concurrent user does not by itself remove the statutory bar, and a distinction between ISI and non-ISI goods does not change the brand-name position for the notification. Where duty is worked out from the sale price, it is to be recomputed on a cum-duty basis, and penalty may be withheld where the assessee had previously been allowed the benefit of the predecessor notification. Case-Laws Central Excise Fri, 08 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51676