https://www.taxtmi.com/caselaws?id=344145 The appeal was dismissed, upholding the order granting Small Scale Industry (SSI) exemption to the respondents. The Revenue's allegations that the respondents used brand names belonging to other parties without central excise registration were refuted due to lack of concrete evidence. The investigation revealed conflicting statements regarding brand ownership, with key parties denying the distributor's ownership of the disputed brands. The court emphasized the necessity of factual evidence to establish brand ownership for denying SSI exemption, ultimately leading to the dismissal of the Revenue's appeal. en-us Mon, 17 Apr 2017 00:00:00 +0530 Fri, 09 Jun 2017 05:37:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344145 The appeal was dismissed, upholding the order granting Small Scale Industry (SSI) exemption to the respondents. The Revenue's allegations that the respondents used brand names belonging to other parties without central excise registration were refuted due to lack of concrete evidence. The investigation revealed conflicting statements regarding brand ownership, with key parties denying the distributor's ownership of the disputed brands. The court emphasized the necessity of factual evidence to establish brand ownership for denying SSI exemption, ultimately leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344145