https://www.taxtmi.com/caselaws?id=92421 Eligibility for SSI exemption under Notification No. 175/86-C.E. turned on disputed ownership and use of the brand name "Kwality", because Clause 7 could exclude units using another manufacturer's exclusive brand. Fresh evidence had been relied on, and the controversy was the same as an earlier matter in which the Tribunal had permitted additional material and remanded for reconsideration. The original authority was therefore required to re-examine the exemption claim de novo, and the denial of exemption was not finally upheld on the existing record; the matter was remanded for fresh adjudication. en-us Mon, 06 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 15:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92421 Eligibility for SSI exemption under Notification No. 175/86-C.E. turned on disputed ownership and use of the brand name "Kwality", because Clause 7 could exclude units using another manufacturer's exclusive brand. Fresh evidence had been relied on, and the controversy was the same as an earlier matter in which the Tribunal had permitted additional material and remanded for reconsideration. The original authority was therefore required to re-examine the exemption claim de novo, and the denial of exemption was not finally upheld on the existing record; the matter was remanded for fresh adjudication. Case-Laws Central Excise Mon, 06 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92421