https://www.taxtmi.com/caselaws?id=47559 SSI exemption notifications must be construed strictly, and entitlement depends on full satisfaction of the prescribed conditions. Where the earlier basis for the Commissioner's view rested on a Tribunal decision later overruled, the question whether the assessee used another person's brand name had to be re-examined on the facts under the correct legal position. The Court therefore set aside the impugned order and remitted the matter to the Tribunal for fresh adjudication, declining to decide the merits conclusively itself. en-us Thu, 02 Feb 2006 00:00:00 +0530 Fri, 02 Jan 2015 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47559 SSI exemption notifications must be construed strictly, and entitlement depends on full satisfaction of the prescribed conditions. Where the earlier basis for the Commissioner's view rested on a Tribunal decision later overruled, the question whether the assessee used another person's brand name had to be re-examined on the facts under the correct legal position. The Court therefore set aside the impugned order and remitted the matter to the Tribunal for fresh adjudication, declining to decide the merits conclusively itself. Case-Laws Central Excise Thu, 02 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47559