https://www.taxtmi.com/caselaws?id=244460 The Tribunal upheld the decision of the Commissioner (Appeals) in a case concerning eligibility for Small Scale Industry (SSI) exemption based on the use of brand names on products. The Revenue's failure to establish ownership of the brand names led to the rejection of their contentions. Previous show cause notices and lack of evidence regarding brand name ownership supported the finding that the manufacturer was eligible for SSI exemption despite using brand names owned by reputed manufacturers. The Tribunal emphasized the importance of evidence and legal precedent in determining SSI exemption eligibility. en-us Wed, 10 Jul 2013 00:00:00 +0530 Thu, 27 Feb 2014 06:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244460 The Tribunal upheld the decision of the Commissioner (Appeals) in a case concerning eligibility for Small Scale Industry (SSI) exemption based on the use of brand names on products. The Revenue's failure to establish ownership of the brand names led to the rejection of their contentions. Previous show cause notices and lack of evidence regarding brand name ownership supported the finding that the manufacturer was eligible for SSI exemption despite using brand names owned by reputed manufacturers. The Tribunal emphasized the importance of evidence and legal precedent in determining SSI exemption eligibility. Case-Laws Central Excise Wed, 10 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244460