https://www.taxtmi.com/caselaws?id=52971 Small scale industry exemption was available where the brand name was jointly owned and used under an agreement allocating territorial areas of operation. The materials showed that the mark had been acquired from earlier owners and used jointly, and the Revenue did not prove exclusive ownership by another person so as to defeat the exemption. Applying the principle that ineligibility must be established by the party alleging it, the common or co-owned brand name did not by itself bar SSI relief, and the assessee was entitled to the exemption. en-us Tue, 22 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 17:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52971 Small scale industry exemption was available where the brand name was jointly owned and used under an agreement allocating territorial areas of operation. The materials showed that the mark had been acquired from earlier owners and used jointly, and the Revenue did not prove exclusive ownership by another person so as to defeat the exemption. Applying the principle that ineligibility must be established by the party alleging it, the common or co-owned brand name did not by itself bar SSI relief, and the assessee was entitled to the exemption. Case-Laws Central Excise Tue, 22 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52971