https://www.taxtmi.com/caselaws?id=349455 The tribunal ruled in favor of the appellant, holding that the demand based on the misuse of brand names belonging to other persons was unsustainable. The appellant successfully argued that the brand names were jointly coined with customers, and the burden of proof lay on the department to establish ownership. Additionally, the tribunal set aside the excise duty demand related to parallel invoices, as the amount involved fell within the Small Scale Industries (SSI) exemption limit. en-us Mon, 21 Aug 2017 00:00:00 +0530 Sat, 14 Oct 2017 07:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349455 The tribunal ruled in favor of the appellant, holding that the demand based on the misuse of brand names belonging to other persons was unsustainable. The appellant successfully argued that the brand names were jointly coined with customers, and the burden of proof lay on the department to establish ownership. Additionally, the tribunal set aside the excise duty demand related to parallel invoices, as the amount involved fell within the Small Scale Industries (SSI) exemption limit. Case-Laws Central Excise Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349455