SSI Exemption Cannot Be Denied for Using Family Surname in Separate Entity

Mankoo Machine Tolls Pvt Limited Vs Commissioner of Central Excise (CESTAT Chandigarh) Introduction: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chandigarh has made a significant ruling concerning Small Scale Industry (SSI) exemptions in the case of Mankoo Machine Tools Pvt. Ltd. Vs. Commissioner of Central Excise. This decision offers a crucial clarification on the eligibility of SSI exemptions where a family surname is used across multiple separate entities. Analysis: The tribunal determined that the term “brand name” should indicate a connection between the owne...