https://www.taxtmi.com/caselaws?id=248775 The Tribunal found that the Respondent, who cleared goods under another person's brand name, was ineligible for the SSI exemption. Despite the Respondent's argument that they used their own brand name, evidence showed otherwise. The Tribunal determined that the goods were indeed cleared under another's brand, making the SSI exemption inapplicable. Additionally, the Tribunal held that the judgment of the Bombay High Court cited by the Respondent was not applicable to the case at hand. The Tribunal upheld the duty demand but reduced the penalty imposed on the Respondent to 25% in accordance with a Delhi High Court judgment. en-us Tue, 23 Oct 2012 00:00:00 +0530 Tue, 24 Jun 2014 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248775 The Tribunal found that the Respondent, who cleared goods under another person's brand name, was ineligible for the SSI exemption. Despite the Respondent's argument that they used their own brand name, evidence showed otherwise. The Tribunal determined that the goods were indeed cleared under another's brand, making the SSI exemption inapplicable. Additionally, the Tribunal held that the judgment of the Bombay High Court cited by the Respondent was not applicable to the case at hand. The Tribunal upheld the duty demand but reduced the penalty imposed on the Respondent to 25% in accordance with a Delhi High Court judgment. Case-Laws Central Excise Tue, 23 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248775