https://www.taxtmi.com/caselaws?id=265094 The Tribunal dismissed the Revenue's appeals, ruling that the activity of putting MRP stickers on footwear did not amount to manufacture under the Central Excise Act. Additionally, the SSI exemption applied as the brand name owners were not identified, and the sales turnover fell within the exemption limit, leading to no duty demand. The Tribunal emphasized that without proof of brand ownership, the SSI exemption could not be denied, solidifying the decision to uphold the dismissal of the Revenue's appeals. en-us Thu, 28 May 2015 00:00:00 +0530 Wed, 24 Feb 2016 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265094 The Tribunal dismissed the Revenue's appeals, ruling that the activity of putting MRP stickers on footwear did not amount to manufacture under the Central Excise Act. Additionally, the SSI exemption applied as the brand name owners were not identified, and the sales turnover fell within the exemption limit, leading to no duty demand. The Tribunal emphasized that without proof of brand ownership, the SSI exemption could not be denied, solidifying the decision to uphold the dismissal of the Revenue's appeals. Case-Laws Central Excise Thu, 28 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265094