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2016 (8) TMI 1061 - AT - Central ExciseEligibility for ssi exemption - brand name - word 'Swadeshi' appearing on the packing/wrapper of the soap manufactured by the respondent is the logo/brand name of Swadeshi Trading & Network Marketing Co. - Notifications 8/2001, 8/2002 and 8/2003 - Held that:- in the absence of any evidence which contradicts the factual finding of the first appellate authority, we have to hold that the first appellate authority was correct in coming to a conclusion of setting aside the order-in-original. - Decided against the Revenue
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