https://www.taxtmi.com/caselaws?id=371725 The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the appellant in a case concerning SSI exemption claimed for goods manufactured and cleared under specific brand names. The department alleged that the brand name used belonged to another family member, leading to duty demand and penalties. The appellant argued that the brand names were shared within the family for various businesses, citing relevant precedents. The Tribunal found in favor of the appellant, stating that shared use within the family did not disqualify them from SSI exemption eligibility, emphasizing the need to establish ownership of the brand name. The Tribunal also addressed the time bar issue and concluded in favor of the appellant. en-us Thu, 11 Oct 2018 00:00:00 +0530 Mon, 10 Dec 2018 09:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371725 The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the appellant in a case concerning SSI exemption claimed for goods manufactured and cleared under specific brand names. The department alleged that the brand name used belonged to another family member, leading to duty demand and penalties. The appellant argued that the brand names were shared within the family for various businesses, citing relevant precedents. The Tribunal found in favor of the appellant, stating that shared use within the family did not disqualify them from SSI exemption eligibility, emphasizing the need to establish ownership of the brand name. The Tribunal also addressed the time bar issue and concluded in favor of the appellant. Case-Laws Central Excise Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371725