https://www.taxtmi.com/caselaws?id=306880 The Tribunal allowed the appeals of the assessee-Appellants by setting aside the Order-in-Original denying SSI exemption benefit due to brand name registration in an individual's name for a Private Limited Company. The Tribunal emphasized the importance of providing a fair opportunity for the parties to present their case and submit additional documents if required. The case was remanded to the original authority for fresh adjudication, following the precedent that SSI exemption cannot be denied if the brand name is registered in an individual's name and used by the Company where the individual is a Director. en-us Tue, 14 Mar 2017 00:00:00 +0530 Fri, 03 Mar 2023 22:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306880 The Tribunal allowed the appeals of the assessee-Appellants by setting aside the Order-in-Original denying SSI exemption benefit due to brand name registration in an individual's name for a Private Limited Company. The Tribunal emphasized the importance of providing a fair opportunity for the parties to present their case and submit additional documents if required. The case was remanded to the original authority for fresh adjudication, following the precedent that SSI exemption cannot be denied if the brand name is registered in an individual's name and used by the Company where the individual is a Director. Case-Laws Central Excise Tue, 14 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306880