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2017 (3) TMI 1913 - AT - Central ExciseSSI Exemption - denial of benefit on the ground that the brand names used by name of others - Department after the show cause notice observed that the brand names were registered under the name of Shri Sanjeev Bhardwaj, so the assessee-Appellants cannot use the brand name and denied the benefit of SSI exemption. HELD THAT:- From the record it appears that the assessee-Appellants’ proprietary concern was converted into the Private Limited Company and for that purpose all necessary documents were submitted before the Commissioner in reply to the show cause notice. When it is so, it is deemed fit to set aside the impugned order and remand all the appeals to the original authority for de novo adjudication but by providing a reasonable opportunity to the assessee-Appellants to present their case with liberty to file additional documents, if any, as per law. Appeal allowed by way of remand.
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