https://www.taxtmi.com/caselaws?id=122465 The tribunal upheld the lower authorities' decision to deny Small Scale Industry (SSI) exemption to the appellant for branded goods cleared under the brand name "M & M" owned by an individual ineligible for such exemption. The tribunal found that the appellant's products were associated with the owner's personal reputation and business, making them ineligible for the exemption under Para 4 of Notification No. 1/93-C.E. Despite citing relevant circulars and a Supreme Court judgment, the tribunal dismissed the appeal and upheld the imposition of duty and penalty on the appellant. en-us Fri, 10 Jun 2005 00:00:00 +0530 Mon, 13 Aug 2012 18:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122465 The tribunal upheld the lower authorities' decision to deny Small Scale Industry (SSI) exemption to the appellant for branded goods cleared under the brand name "M & M" owned by an individual ineligible for such exemption. The tribunal found that the appellant's products were associated with the owner's personal reputation and business, making them ineligible for the exemption under Para 4 of Notification No. 1/93-C.E. Despite citing relevant circulars and a Supreme Court judgment, the tribunal dismissed the appeal and upheld the imposition of duty and penalty on the appellant. Case-Laws Central Excise Fri, 10 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122465