AN ASSESSEE HAS GIVEN ITS UNIT THE NAME OF AN EXTINCT MANUFACTURING UNIT WHICH MANUFACTURED THE SAME PRODUCT AS THAT OF THE ASSESSEE. IT IS LEARNT THAT THE OWNER OF THE EXTINCT MANUFACTURING UNIT HAS GIVEN PERMISSION TO THE ASSESSEE FOR DOING SO. DOES IT ATTRACT THE MISCHIEF OF PARA 4 OF NOTIFICATION NO. 8/2003-CE DATED 01-03-2003. I.E.WHETHER BEARING THE SAME NAME OF AN EXTINCT UNIT WILL AMOUNT TO USING THE BRAND NAME OF ANOTHER PERSON FOR THE PURPOSE OF EXEMPTION UNDER THAT NOTIFICATION.
