https://www.taxtmi.com/caselaws?id=259221 The Tribunal ruled in favor of the appellant, finding that they were eligible for the Small Scale Industries (SSI) exemption based on the ownership of brand names "Decotouch" and "Diamond Gold" through valid assignment deeds. The Tribunal noted the department's failure to identify owners of other brand names used by the appellant, indicating that goods bearing those names should not be denied SSI exemption. The pre-deposit requirement for the appeal was waived, with the Tribunal deeming the amount already paid sufficient, and stayed the recovery of the balance amount of duty demand, interest, and penalty. en-us Mon, 12 Jan 2015 00:00:00 +0530 Mon, 04 May 2015 06:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259221 The Tribunal ruled in favor of the appellant, finding that they were eligible for the Small Scale Industries (SSI) exemption based on the ownership of brand names "Decotouch" and "Diamond Gold" through valid assignment deeds. The Tribunal noted the department's failure to identify owners of other brand names used by the appellant, indicating that goods bearing those names should not be denied SSI exemption. The pre-deposit requirement for the appeal was waived, with the Tribunal deeming the amount already paid sufficient, and stayed the recovery of the balance amount of duty demand, interest, and penalty. Case-Laws Central Excise Mon, 12 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259221