https://www.taxtmi.com/caselaws?id=210552 The Appellate Tribunal, CESTAT, New Delhi, upheld the decision of the Commissioner(Appeals) in favor of the respondents, ruling that the use of a director's brand name in a company did not disqualify the company from Small Scale Exemption. The Tribunal noted that the earlier Tribunal order, which the Commissioner based his decision on, had been confirmed by the Supreme Court after the Revenue's appeal was rejected. As a result, the Tribunal rejected the Revenue's appeal, affirming the eligibility of the respondents for the Small Scale Exemption. en-us Tue, 24 Jan 2012 00:00:00 +0530 Wed, 15 Feb 2012 08:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210552 The Appellate Tribunal, CESTAT, New Delhi, upheld the decision of the Commissioner(Appeals) in favor of the respondents, ruling that the use of a director's brand name in a company did not disqualify the company from Small Scale Exemption. The Tribunal noted that the earlier Tribunal order, which the Commissioner based his decision on, had been confirmed by the Supreme Court after the Revenue's appeal was rejected. As a result, the Tribunal rejected the Revenue's appeal, affirming the eligibility of the respondents for the Small Scale Exemption. Case-Laws Central Excise Tue, 24 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210552