https://www.taxtmi.com/caselaws?id=212780 The Tribunal upheld the appellant's right to the Small Scale Industries (SSI) exemption, ruling that the common brand names 'Amba' and 'Ambalica' did not disqualify the appellant as there was insufficient evidence of exclusive ownership by other entities. The Revenue's appeal was rejected as they failed to prove ownership, and the Board's circular clarified that common brand names without specific ownership do not affect eligibility for the exemption. The judgment emphasized the necessity of proving ownership to disqualify units from SSI exemption, ultimately supporting the appellant's position due to the lack of evidence of exclusive brand name ownership by others. en-us Wed, 22 Jun 2011 00:00:00 +0530 Wed, 25 Apr 2012 08:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212780 The Tribunal upheld the appellant's right to the Small Scale Industries (SSI) exemption, ruling that the common brand names 'Amba' and 'Ambalica' did not disqualify the appellant as there was insufficient evidence of exclusive ownership by other entities. The Revenue's appeal was rejected as they failed to prove ownership, and the Board's circular clarified that common brand names without specific ownership do not affect eligibility for the exemption. The judgment emphasized the necessity of proving ownership to disqualify units from SSI exemption, ultimately supporting the appellant's position due to the lack of evidence of exclusive brand name ownership by others. Case-Laws Central Excise Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212780