2010 (2) TMI 1138

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..... h proprietor of the assessee is one of the partner? - Held that: - reliance was placed in the case of Commissioner Versus Mamma Products [2008 (1) TMI 877 - KERALA HIGH COURT], where it was held that since there was common ownership of brand name “summer treat”, therefore, it cannot be said that it was owned by another person - SSI exemption allowed - appeal dismissed - decided against Revenue. - .....

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..... mstances of the case the benefit of SSI exemption is admissible in terms of Notification No. 1/93-C.E., dated 28-2-1993 to proprietary concern manufacturing specific excisable goods using the brand name owned by another partnership firm in which proprietor of the assessee is one of the partner. Learned counsel for the respondent-assessee submits that the aforementioned substantial question of .....

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