https://www.taxtmi.com/caselaws?id=362933 The Tribunal ruled in favor of the appellants, holding that they were entitled to the Small Scale Industry (SSI) exemption benefit under Notification No. 8/2003-CE despite using the brand name "Le Royal Meridien" owned by another entity. The Tribunal found that the appellants had legal permission to use the brand name through an agreement with the entity owning it, thereby qualifying for the exemption. As a result, the penalty imposed on the Managing Director was set aside, and the previous denials of the benefit were overturned, granting relief to the appellants. en-us Wed, 11 Apr 2018 00:00:00 +0530 Fri, 06 Jul 2018 07:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362933 The Tribunal ruled in favor of the appellants, holding that they were entitled to the Small Scale Industry (SSI) exemption benefit under Notification No. 8/2003-CE despite using the brand name "Le Royal Meridien" owned by another entity. The Tribunal found that the appellants had legal permission to use the brand name through an agreement with the entity owning it, thereby qualifying for the exemption. As a result, the penalty imposed on the Managing Director was set aside, and the previous denials of the benefit were overturned, granting relief to the appellants. Case-Laws Central Excise Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362933