https://www.taxtmi.com/caselaws?id=112464 The Tribunal upheld the Commissioner (Appeals)'s decision, ruling in favor of the appellant. It was determined that the use of customer names on cartons did not constitute trade or brand names, thus entitling the assessee to the SSI exemption. The Tribunal distinguished cases where specific trade and brand names were utilized to identify goods, emphasizing the difference in this instance. The Revenue's appeal was dismissed based on the finding that the cartons only displayed customer names, not registered trade or brand names, aligning with the principles outlined in Voltarc India Pvt. Ltd. en-us Tue, 24 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 11:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112464 The Tribunal upheld the Commissioner (Appeals)'s decision, ruling in favor of the appellant. It was determined that the use of customer names on cartons did not constitute trade or brand names, thus entitling the assessee to the SSI exemption. The Tribunal distinguished cases where specific trade and brand names were utilized to identify goods, emphasizing the difference in this instance. The Revenue's appeal was dismissed based on the finding that the cartons only displayed customer names, not registered trade or brand names, aligning with the principles outlined in Voltarc India Pvt. Ltd. Case-Laws Central Excise Tue, 24 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112464