https://www.taxtmi.com/caselaws?id=50361 The Tribunal upheld the denial of Small Scale Industries (SSI) exemption under Notification No. 175/86 due to the use of a brand name belonging to another unit, citing wilful suppression of facts and misuse of the brand name 'ARPEE'. The penalty imposed was reduced to Rs. 2.50 lakhs. The Tribunal rejected the second rectification application, emphasizing its lack of power to review the final order on limitation grounds, citing precedents like the Berger Paints case. The appellant's arguments for reconsideration were deemed unfounded, and the Tribunal affirmed its decision, highlighting the finality of the judgment. en-us Fri, 22 Dec 2000 00:00:00 +0530 Sat, 21 Aug 2010 12:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50361 The Tribunal upheld the denial of Small Scale Industries (SSI) exemption under Notification No. 175/86 due to the use of a brand name belonging to another unit, citing wilful suppression of facts and misuse of the brand name 'ARPEE'. The penalty imposed was reduced to Rs. 2.50 lakhs. The Tribunal rejected the second rectification application, emphasizing its lack of power to review the final order on limitation grounds, citing precedents like the Berger Paints case. The appellant's arguments for reconsideration were deemed unfounded, and the Tribunal affirmed its decision, highlighting the finality of the judgment. Case-Laws Central Excise Fri, 22 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50361