https://www.taxtmi.com/caselaws?id=209806 The Tribunal found the appellants ineligible for SSI exemption due to insufficient proof of brand name assignment for welding machines. An offer to deposit Rs. 10 lakhs for stay purposes was accepted. The classification of activities as manufacturing or trading was not adequately considered, leading to a remand for thorough evaluation of submissions. The genuineness of brand name assignment and stamp-paper authenticity were disputed, emphasizing the need for comprehensive evidence review. Important submissions and cross-examination requests were overlooked, prompting a remand for a fresh adjudication ensuring natural justice principles. The appellants' offer to deposit Rs. 10 lakhs was accepted, waiving remaining amounts demanded and penalties to expedite case resolution. en-us Mon, 25 Apr 2011 00:00:00 +0530 Wed, 10 Jul 2013 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209806 The Tribunal found the appellants ineligible for SSI exemption due to insufficient proof of brand name assignment for welding machines. An offer to deposit Rs. 10 lakhs for stay purposes was accepted. The classification of activities as manufacturing or trading was not adequately considered, leading to a remand for thorough evaluation of submissions. The genuineness of brand name assignment and stamp-paper authenticity were disputed, emphasizing the need for comprehensive evidence review. Important submissions and cross-examination requests were overlooked, prompting a remand for a fresh adjudication ensuring natural justice principles. The appellants' offer to deposit Rs. 10 lakhs was accepted, waiving remaining amounts demanded and penalties to expedite case resolution. Case-Laws Central Excise Mon, 25 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209806