https://www.taxtmi.com/caselaws?id=233759 The Tribunal ruled in favor of M/s Northern India Tiles Corporation (NITCO), allowing their appeals and granting them the Small Scale Industry (SSI) exemption. The Tribunal found that the denial of the exemption based on other group companies using the brand name NITCO was unjustified, as the brand name belonged to the appellant firm. Ownership of the brand name by the appellant was deemed crucial in determining eligibility for the SSI exemption, leading to the dismissal of duty demands and penalties imposed by the Commissioner. en-us Tue, 26 Feb 2013 00:00:00 +0530 Wed, 21 Aug 2013 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233759 The Tribunal ruled in favor of M/s Northern India Tiles Corporation (NITCO), allowing their appeals and granting them the Small Scale Industry (SSI) exemption. The Tribunal found that the denial of the exemption based on other group companies using the brand name NITCO was unjustified, as the brand name belonged to the appellant firm. Ownership of the brand name by the appellant was deemed crucial in determining eligibility for the SSI exemption, leading to the dismissal of duty demands and penalties imposed by the Commissioner. Case-Laws Central Excise Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233759