https://www.taxtmi.com/caselaws?id=266875 The Supreme Court upheld the decision of the CESTAT, ruling in favor of the small scale industry assessee. The Court determined that the assessee qualified for exemption under the SSI Exemption Notification despite using a foreign company's brand name, as the brand had been exclusively assigned to the assessee. Additionally, the Court agreed with the CESTAT's finding that the show cause notice issued beyond the statutory limitation was time-barred, dismissing the appeal on the grounds of exemption eligibility and the notice's untimely nature. The Court's consistent approach in related appeals ensured coherence and fairness in judicial decisions. en-us Fri, 28 Aug 2015 00:00:00 +0530 Mon, 04 Jan 2016 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266875 The Supreme Court upheld the decision of the CESTAT, ruling in favor of the small scale industry assessee. The Court determined that the assessee qualified for exemption under the SSI Exemption Notification despite using a foreign company's brand name, as the brand had been exclusively assigned to the assessee. Additionally, the Court agreed with the CESTAT's finding that the show cause notice issued beyond the statutory limitation was time-barred, dismissing the appeal on the grounds of exemption eligibility and the notice's untimely nature. The Court's consistent approach in related appeals ensured coherence and fairness in judicial decisions. Case-Laws Central Excise Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266875