https://www.taxtmi.com/caselaws?id=447421 CESTAT Chandigarh allowed the appeal regarding SSI exemption denial. The appellant used brand name "BASANT-KS" by suffixing "KS" (partner's initials) to inherited name "BASANT," which was also used by another entity. The Tribunal relied on precedent in Commissioner of Central Excise vs. Basant Presses (India) where identical trademark "BASANT" usage by different entities still qualified for SSI exemption. The Tribunal held that using the inherited name with suffix was fortuitous and not wrongful brand name usage, making the exemption denial legally unsustainable. en-us Thu, 21 Dec 2023 00:00:00 +0530 Tue, 26 Dec 2023 08:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447421 CESTAT Chandigarh allowed the appeal regarding SSI exemption denial. The appellant used brand name "BASANT-KS" by suffixing "KS" (partner's initials) to inherited name "BASANT," which was also used by another entity. The Tribunal relied on precedent in Commissioner of Central Excise vs. Basant Presses (India) where identical trademark "BASANT" usage by different entities still qualified for SSI exemption. The Tribunal held that using the inherited name with suffix was fortuitous and not wrongful brand name usage, making the exemption denial legally unsustainable. Case-Laws Central Excise Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447421