https://www.taxtmi.com/caselaws?id=54217 SSI exemption could not be denied merely because another unit's logo was referred to on invoices; the Tribunal noted that the goods themselves did not bear that unit's brand name and the assessee proved ownership and sole use of the brand through trade mark records. The department failed to establish that the brand name belonged to another person or that the assessee had used another's brand on the goods, so the exemption denial was unsustainable. On limitation, the assessee had disclosed the relevant classification and exemption claims through filed declarations, and the absence of proof of brand misuse meant the extended demand could not be sustained on the facts recorded. en-us Wed, 17 Aug 2005 00:00:00 +0530 Mon, 18 Oct 2010 18:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54217 SSI exemption could not be denied merely because another unit's logo was referred to on invoices; the Tribunal noted that the goods themselves did not bear that unit's brand name and the assessee proved ownership and sole use of the brand through trade mark records. The department failed to establish that the brand name belonged to another person or that the assessee had used another's brand on the goods, so the exemption denial was unsustainable. On limitation, the assessee had disclosed the relevant classification and exemption claims through filed declarations, and the absence of proof of brand misuse meant the extended demand could not be sustained on the facts recorded. Case-Laws Central Excise Wed, 17 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54217