https://www.taxtmi.com/caselaws?id=348959 The appellant, a manufacturing concern, was found eligible for Small Scale Industry (SSI) exemption while using a brand name owned by another partnership firm. The tribunal held that the appellant was entitled to the SSI exemption, and any penalties imposed were set aside. The validity of the assignment deed and the entitlement of the appellants to use the brand name were upheld, leading to the dismissal of penalties for alleged fraudulent practices and irregular availment of exemption. Penalties imposed on the appellant and related individuals were set aside, and the appeal in their favor was allowed with consequential reliefs. en-us Fri, 11 Aug 2017 00:00:00 +0530 Thu, 25 Jan 2018 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348959 The appellant, a manufacturing concern, was found eligible for Small Scale Industry (SSI) exemption while using a brand name owned by another partnership firm. The tribunal held that the appellant was entitled to the SSI exemption, and any penalties imposed were set aside. The validity of the assignment deed and the entitlement of the appellants to use the brand name were upheld, leading to the dismissal of penalties for alleged fraudulent practices and irregular availment of exemption. Penalties imposed on the appellant and related individuals were set aside, and the appeal in their favor was allowed with consequential reliefs. Case-Laws Central Excise Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348959