https://www.taxtmi.com/caselaws?id=101645 Denial of SSI exemption under Notification No. 175/86-C.E. requires a clear finding that the goods bear the brand name or trade name of another ineligible person. A general observation that the goods were manufactured under a particular brand is insufficient by itself. An appellate authority must also act strictly within the scope of remand directions and address the specific eligibility question directed for reconsideration, including relevant Board instructions. Where the remand mandate is not followed and no definite finding is returned on the brand-name issue, the denial of exemption is unsustainable in law and consequential relief follows. en-us Fri, 18 Jan 2002 00:00:00 +0530 Fri, 10 Feb 2012 15:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101645 Denial of SSI exemption under Notification No. 175/86-C.E. requires a clear finding that the goods bear the brand name or trade name of another ineligible person. A general observation that the goods were manufactured under a particular brand is insufficient by itself. An appellate authority must also act strictly within the scope of remand directions and address the specific eligibility question directed for reconsideration, including relevant Board instructions. Where the remand mandate is not followed and no definite finding is returned on the brand-name issue, the denial of exemption is unsustainable in law and consequential relief follows. Case-Laws Central Excise Fri, 18 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101645