https://www.taxtmi.com/caselaws?id=116922 Small scale industry exemption was examined in the context of goods cleared under the brand name "TIP TOP". The commentary notes that the assessee relied on a 1980 partnership deed and a prior quasi-judicial finding that Shri C.K. Abdul Rahiman no longer owned the brand name. In the absence of contrary evidence, that finding was treated as reliable and relevant, so the conclusion that the assessee was using another person's brand name could not be sustained. On that basis, denial of SSI exemption on brand-name grounds was not justified, and the associated demand, penalty and related reliefs were held unsustainable. en-us Thu, 05 Jan 2006 00:00:00 +0530 Mon, 18 Jun 2012 18:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116922 Small scale industry exemption was examined in the context of goods cleared under the brand name "TIP TOP". The commentary notes that the assessee relied on a 1980 partnership deed and a prior quasi-judicial finding that Shri C.K. Abdul Rahiman no longer owned the brand name. In the absence of contrary evidence, that finding was treated as reliable and relevant, so the conclusion that the assessee was using another person's brand name could not be sustained. On that basis, denial of SSI exemption on brand-name grounds was not justified, and the associated demand, penalty and related reliefs were held unsustainable. Case-Laws Central Excise Thu, 05 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116922