https://www.taxtmi.com/caselaws?id=266399 The Appellate Tribunal CESTAT Ahmedabad upheld the demand of duty with interest, stemming from a dispute over the ownership of the brand name "VIMCRO" and the denial of SSI exemption. The Tribunal found that the Department failed to prove ownership of the brand name by any other person and justified the denial of SSI exemption. It directed the Commissioner (Appeals) to re-examine issues related to limitation, cum-duty benefit, and MODVAT Credit, emphasizing the need for a proper opportunity of hearing before issuing a new order. en-us Mon, 17 Aug 2015 00:00:00 +0530 Tue, 20 Oct 2015 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266399 The Appellate Tribunal CESTAT Ahmedabad upheld the demand of duty with interest, stemming from a dispute over the ownership of the brand name "VIMCRO" and the denial of SSI exemption. The Tribunal found that the Department failed to prove ownership of the brand name by any other person and justified the denial of SSI exemption. It directed the Commissioner (Appeals) to re-examine issues related to limitation, cum-duty benefit, and MODVAT Credit, emphasizing the need for a proper opportunity of hearing before issuing a new order. Case-Laws Central Excise Mon, 17 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266399