https://www.taxtmi.com/caselaws?id=366201 The Tribunal remanded the case back to the Original Authority for reconsideration, emphasizing adherence to principles of natural justice. The appellants were accused of misusing the SSI exemption by manufacturing branded goods bearing another entity's name. The Tribunal found issues with the lack of essential documents provided to the appellants and the use of unregistered brand names. The denial of SSI exemption was based on the use of machinery for manufacturing. The extended period of limitation was upheld due to the suppression of facts, and the burden of proof regarding brand ownership was highlighted for further examination. en-us Mon, 27 Aug 2018 00:00:00 +0530 Fri, 31 Aug 2018 07:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366201 The Tribunal remanded the case back to the Original Authority for reconsideration, emphasizing adherence to principles of natural justice. The appellants were accused of misusing the SSI exemption by manufacturing branded goods bearing another entity's name. The Tribunal found issues with the lack of essential documents provided to the appellants and the use of unregistered brand names. The denial of SSI exemption was based on the use of machinery for manufacturing. The extended period of limitation was upheld due to the suppression of facts, and the burden of proof regarding brand ownership was highlighted for further examination. Case-Laws Central Excise Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366201