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2014 (12) TMI 404 - AT - Central ExciseDenial of SSI Exemption - Benefit of Notification No.175/1986 dated 1.3.1986 - Use of other company's brand name - Held that:- onus of proof to show that the brand name belongs to another person is on the Department and we have already observed that the claim of the appellant that appellants are joint owners has not been contested and further there is no evidence produced to show that the brand name was owned by M/s. Millipore Corporation as alleged in the show-cause notice - no case has been made out against the appellants - Decided in favour of assessee.
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