https://www.taxtmi.com/caselaws?id=788151 Appellant established entitlement to SSI exemption for branded readymade garments by proving ownership of the trademark 'AKSH' on the record; Revenue's allegation of third party ownership lacked supporting evidence, and findings of the mark being a reputed foreign brand were unsupported. Applying the evidentiary principle that unresolved conflicts in documentary proof favour the claimant, the available materials did not displace the appellant's ownership claim, resulting in grant of the exemption under the relevant notification applicable to small scale industries. en-us Fri, 30 Jan 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788151 Appellant established entitlement to SSI exemption for branded readymade garments by proving ownership of the trademark 'AKSH' on the record; Revenue's allegation of third party ownership lacked supporting evidence, and findings of the mark being a reputed foreign brand were unsupported. Applying the evidentiary principle that unresolved conflicts in documentary proof favour the claimant, the available materials did not displace the appellant's ownership claim, resulting in grant of the exemption under the relevant notification applicable to small scale industries. Case-Laws Central Excise Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788151