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<h1>Revenue's Appeal Dismissed for Small Scale Exemption Eligibility Based on Brand Name Use</h1> The Revenue's appeal against Order-in-Original No. 26/97 was dismissed by the Appellate Tribunal CEGAT, Bangalore. The issue was whether the assessee was ... SSI Exemption - Brand name of another person The Revenue's appeal against Order-in-Original No. 26/97 was dismissed by the Appellate Tribunal CEGAT, Bangalore. The issue was whether the assessee was eligible for small scale exemption under Notification No. 175/86 due to the use of the brand name 'Stangen.' The Commissioner found the goods manufactured were different from those of Dr. Reddy's Laboratories Ltd., so the appeal was rejected.
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