https://www.taxtmi.com/caselaws?id=204148 The Tribunal dismissed the Revenue's appeal against duty demand and penalty imposition, upholding the Commissioner's ruling in favor of the respondent. The respondent successfully demonstrated brand name ownership through a registration certificate, refuting the department's lack of evidence on brand ownership. The Tribunal emphasized the importance of evidence and supported the respondent's eligibility for SSI exemption based on brand ownership confirmation. en-us Thu, 16 Dec 2010 00:00:00 +0530 Wed, 07 Feb 2018 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204148 The Tribunal dismissed the Revenue's appeal against duty demand and penalty imposition, upholding the Commissioner's ruling in favor of the respondent. The respondent successfully demonstrated brand name ownership through a registration certificate, refuting the department's lack of evidence on brand ownership. The Tribunal emphasized the importance of evidence and supported the respondent's eligibility for SSI exemption based on brand ownership confirmation. Case-Laws Central Excise Thu, 16 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204148