https://www.taxtmi.com/caselaws?id=365321 The Tribunal upheld the order-in-appeal, confirming the demand for duty and penalties. The appellant's failure to comply with the conditions of the SSI exemption notification, specifically regarding the use of brand names registered to other individuals, rendered them ineligible for the exemption. The Tribunal emphasized the importance of ensuring compliance with exemption conditions and invoked the extended time proviso under Section 11A of the Central Excise Act, 1944. The appeals were rejected, highlighting the responsibility of the party availing the benefit to adhere to all notification requirements. en-us Mon, 13 Aug 2018 00:00:00 +0530 Thu, 16 Aug 2018 07:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365321 The Tribunal upheld the order-in-appeal, confirming the demand for duty and penalties. The appellant's failure to comply with the conditions of the SSI exemption notification, specifically regarding the use of brand names registered to other individuals, rendered them ineligible for the exemption. The Tribunal emphasized the importance of ensuring compliance with exemption conditions and invoked the extended time proviso under Section 11A of the Central Excise Act, 1944. The appeals were rejected, highlighting the responsibility of the party availing the benefit to adhere to all notification requirements. Case-Laws Central Excise Mon, 13 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365321