https://www.taxtmi.com/caselaws?id=114831 The Tribunal upheld the decision of the Commissioner (Appeals) to grant the benefit of Small Scale Industries (SSI) exemption to the respondents involved in manufacturing Hosiery flat knitting machines. The Revenue's argument that the respondents used the brand name "Elex" belonging to another entity was not supported by concrete evidence, leading to the dismissal of the Revenue's appeal. The lack of substantial evidence and testimony retractment supported the grant of the SSI exemption to the respondent, in line with a similar precedent involving the brand name "Elex." en-us Wed, 15 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114831 The Tribunal upheld the decision of the Commissioner (Appeals) to grant the benefit of Small Scale Industries (SSI) exemption to the respondents involved in manufacturing Hosiery flat knitting machines. The Revenue's argument that the respondents used the brand name "Elex" belonging to another entity was not supported by concrete evidence, leading to the dismissal of the Revenue's appeal. The lack of substantial evidence and testimony retractment supported the grant of the SSI exemption to the respondent, in line with a similar precedent involving the brand name "Elex." Case-Laws Central Excise Wed, 15 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114831