SSI Exemption Valid Despite Unidentified Brand Owners; Statutory Certificate of Ownership Not Provided by Revenue Authorities.

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....SSI Exemption - since the brand name owners of the brand names affixed on the containers had not been identified in the sense that the statutory certificate of the ownership of the brand name of the person who had been alleged to be the owner of the brand names have not been produced by the Revenue, SSI exemption cannot be denied - AT....