https://www.taxtmi.com/caselaws?id=444507 The Tribunal overturned the decisions of the original and first appellate authorities, which had denied M/s Kalki Industries the SSI exemption under Notification No. 8/2003-CE, citing improper use of the brand name "KALKI." It was determined that the brand name was correctly registered to Shri Chandrakant Gosrani, and the denial based on a 2011 affidavit was unfounded. The Tribunal criticized reliance on judicial decisions for issuing recovery notices. As the central excise authorities did not prove the appellant exceeded the exemption threshold, the demand was nullified, and the appeal was allowed. en-us Wed, 11 Oct 2023 00:00:00 +0530 Wed, 18 Oct 2023 07:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444507 The Tribunal overturned the decisions of the original and first appellate authorities, which had denied M/s Kalki Industries the SSI exemption under Notification No. 8/2003-CE, citing improper use of the brand name "KALKI." It was determined that the brand name was correctly registered to Shri Chandrakant Gosrani, and the denial based on a 2011 affidavit was unfounded. The Tribunal criticized reliance on judicial decisions for issuing recovery notices. As the central excise authorities did not prove the appellant exceeded the exemption threshold, the demand was nullified, and the appeal was allowed. Case-Laws Central Excise Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444507