https://www.taxtmi.com/caselaws?id=198848 The Tribunal denied Small Scale Industry (SSI) exemption for gas stoves sold under "Mitsubishi" and "Suzuki" brand names due to the lack of evidence of ownership. However, stoves sold under "Advanta" and "Advanta Green" with BPCL and HPCL logos were eligible for SSI exemption based on agreements with oil companies. The decision emphasized the importance of proving brand ownership for claiming exemptions and highlighted the significance of third-party agreements in determining eligibility under Central Excise regulations. The appeal was partially allowed, with relief granted in proportion to the penalty imposed. en-us Tue, 24 Jan 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198848 The Tribunal denied Small Scale Industry (SSI) exemption for gas stoves sold under "Mitsubishi" and "Suzuki" brand names due to the lack of evidence of ownership. However, stoves sold under "Advanta" and "Advanta Green" with BPCL and HPCL logos were eligible for SSI exemption based on agreements with oil companies. The decision emphasized the importance of proving brand ownership for claiming exemptions and highlighted the significance of third-party agreements in determining eligibility under Central Excise regulations. The appeal was partially allowed, with relief granted in proportion to the penalty imposed. Case-Laws Central Excise Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198848