https://www.taxtmi.com/caselaws?id=375788 The Tribunal ruled in favor of the assessees, allowing their appeals concerning the eligibility for SSI Exemption Notification No.8/2003-CE. It was established that all family firms using the brand name "Vivek" collectively owned the trademark, as evidenced by registration with the Trade Mark Registry. The Tribunal dismissed the Revenue's appeal, confirming the assessees' entitlement to the exemption and rejecting the inclusion of goods claimed as exports in the aggregate clearances for SSI limit computation. The decision highlighted the importance of collective ownership in determining eligibility for the SSI Exemption Notification. en-us Mon, 07 Jan 2019 00:00:00 +0530 Tue, 26 Feb 2019 07:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375788 The Tribunal ruled in favor of the assessees, allowing their appeals concerning the eligibility for SSI Exemption Notification No.8/2003-CE. It was established that all family firms using the brand name "Vivek" collectively owned the trademark, as evidenced by registration with the Trade Mark Registry. The Tribunal dismissed the Revenue's appeal, confirming the assessees' entitlement to the exemption and rejecting the inclusion of goods claimed as exports in the aggregate clearances for SSI limit computation. The decision highlighted the importance of collective ownership in determining eligibility for the SSI Exemption Notification. Case-Laws Central Excise Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375788