https://www.taxtmi.com/caselaws?id=369670 The Appellate Tribunal CESTAT CHENNAI allowed the Condonation of Delay (COD) of 179 days in filing the appeal due to a genuine reason. The appellant successfully argued that a previous ruling in their favor by the same Bench applied to their case, establishing their eligibility for SSI exemption based on the use of a foreign brand name under an exclusive agreement. The Tribunal found the Department's arguments lacking merit, set aside the impugned order, and granted consequential benefits to the appellant, applying the previous ratio in their favor. The appeal was allowed in favor of the appellant. en-us Fri, 26 Oct 2018 00:00:00 +0530 Thu, 01 Nov 2018 13:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369670 The Appellate Tribunal CESTAT CHENNAI allowed the Condonation of Delay (COD) of 179 days in filing the appeal due to a genuine reason. The appellant successfully argued that a previous ruling in their favor by the same Bench applied to their case, establishing their eligibility for SSI exemption based on the use of a foreign brand name under an exclusive agreement. The Tribunal found the Department's arguments lacking merit, set aside the impugned order, and granted consequential benefits to the appellant, applying the previous ratio in their favor. The appeal was allowed in favor of the appellant. Case-Laws Central Excise Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369670