https://www.taxtmi.com/caselaws?id=333553 The Supreme Court upheld the decision that the respondents were entitled to exemption as a Small Scale Industry (SSI) unit under Notification No. 8/2003-C.E., despite using registered trademarks on procured products. The Court found the Department's failure to substantiate claims regarding the trademarks and affirmed the SSI unit's eligibility for exemption. The appeal was dismissed, emphasizing the importance of meeting eligibility criteria for exemptions under the relevant regulations. The Court's judgment provided a detailed analysis of the case's procedural and substantive aspects, clarifying the grounds for appeal before the Supreme Court and the limitations on appellate jurisdiction. en-us Mon, 08 Feb 2016 00:00:00 +0530 Mon, 17 Oct 2016 18:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333553 The Supreme Court upheld the decision that the respondents were entitled to exemption as a Small Scale Industry (SSI) unit under Notification No. 8/2003-C.E., despite using registered trademarks on procured products. The Court found the Department's failure to substantiate claims regarding the trademarks and affirmed the SSI unit's eligibility for exemption. The appeal was dismissed, emphasizing the importance of meeting eligibility criteria for exemptions under the relevant regulations. The Court's judgment provided a detailed analysis of the case's procedural and substantive aspects, clarifying the grounds for appeal before the Supreme Court and the limitations on appellate jurisdiction. Case-Laws Central Excise Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333553