https://www.taxtmi.com/caselaws?id=785754 Eligibility for SSI exemption turned on whether the manufacturing unit was located in a rural area; the tribunal found the adjudicating authority failed to require or specify necessary proof and that submitted documents were not shown to be forged, therefore the unit qualifies for exemption under the relevant notification and the demand is set aside on merits. On brand ownership and penalty, the tribunal held Revenue must prove ownership of the brands and that mens rea is required for imposing penalties; because proprietorship/directorship links between brand owners and the unit were undisputed, penalties and duty demand were quashed and appeals allowed with consequential relief. en-us Thu, 29 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785754 Eligibility for SSI exemption turned on whether the manufacturing unit was located in a rural area; the tribunal found the adjudicating authority failed to require or specify necessary proof and that submitted documents were not shown to be forged, therefore the unit qualifies for exemption under the relevant notification and the demand is set aside on merits. On brand ownership and penalty, the tribunal held Revenue must prove ownership of the brands and that mens rea is required for imposing penalties; because proprietorship/directorship links between brand owners and the unit were undisputed, penalties and duty demand were quashed and appeals allowed with consequential relief. Case-Laws Central Excise Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785754