https://www.taxtmi.com/caselaws?id=337345 The Tribunal dismissed the application for Rectification of Mistake, upholding the original decision regarding the eligibility of the brand name "Irony" for exemption under the notification. The revenue's argument that the brand should not be exempt due to its ownership by the managing director of the company was rejected, with the Tribunal finding no merit in the application for rectification. The original order was deemed well-reasoned, considering all arguments presented, and rectification was not warranted to introduce new arguments after detailed submissions. en-us Fri, 17 Jun 2016 00:00:00 +0530 Sat, 07 Jan 2017 10:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337345 The Tribunal dismissed the application for Rectification of Mistake, upholding the original decision regarding the eligibility of the brand name "Irony" for exemption under the notification. The revenue's argument that the brand should not be exempt due to its ownership by the managing director of the company was rejected, with the Tribunal finding no merit in the application for rectification. The original order was deemed well-reasoned, considering all arguments presented, and rectification was not warranted to introduce new arguments after detailed submissions. Case-Laws Central Excise Fri, 17 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337345