2015 (8) TMI 785 - SCH - Central Excise

Denial of SSI Exemption - Use of third party brand name - Held that - Tribunal 2003 (4) TMI 145 - CEGAT, NEW DELHI has, as a matter of fact, found that the brand name (Sundar) used by the respondent was his own brand name and it was not the brand name of M/s. S.R. & S. as contended by the Revenue. It is pure finding of fact recorded by the Tribunal - Decided against Revenue.

Summary

The Supreme Court dismissed the appeals as the Tribunal found that the brand name used by the respondent was his own and not of another company as contended by the Revenue.