https://www.taxtmi.com/caselaws?id=115418 The Tribunal upheld the decision of the Commissioner (Appeals) regarding the entitlement of the respondents to the Small Scale Exemption Notification benefit for branded goods they manufactured. The Revenue's appeal was dismissed as they failed to prove that the goods were not branded, with evidence showing the goods were cleared with logos and specific part numbers as per customer demand. The judgment underscores the importance of providing substantial evidence in cases involving tax benefits and exemptions, emphasizing the need for concrete proof to support claims related to branding and eligibility for exemptions under specific notifications. en-us Wed, 29 Dec 2004 00:00:00 +0530 Tue, 29 May 2012 15:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115418 The Tribunal upheld the decision of the Commissioner (Appeals) regarding the entitlement of the respondents to the Small Scale Exemption Notification benefit for branded goods they manufactured. The Revenue's appeal was dismissed as they failed to prove that the goods were not branded, with evidence showing the goods were cleared with logos and specific part numbers as per customer demand. The judgment underscores the importance of providing substantial evidence in cases involving tax benefits and exemptions, emphasizing the need for concrete proof to support claims related to branding and eligibility for exemptions under specific notifications. Case-Laws Central Excise Wed, 29 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115418