https://www.taxtmi.com/caselaws?id=54522 The Tribunal upheld the appellants' entitlement to SSI exemption, ruling that the use of common brand names does not automatically disqualify them. Due to the absence of evidence showing exclusive ownership of the brand name and emblem in question, the Revenue's appeal was rejected. The Tribunal's decision was supported by case law and the application of relevant provisions, ultimately affirming the appellants' eligibility for the SSI exemption. en-us Wed, 16 Mar 2005 00:00:00 +0530 Wed, 20 Oct 2010 15:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54522 The Tribunal upheld the appellants' entitlement to SSI exemption, ruling that the use of common brand names does not automatically disqualify them. Due to the absence of evidence showing exclusive ownership of the brand name and emblem in question, the Revenue's appeal was rejected. The Tribunal's decision was supported by case law and the application of relevant provisions, ultimately affirming the appellants' eligibility for the SSI exemption. Case-Laws Central Excise Wed, 16 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54522