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Issues: Whether the assessee was entitled to the benefit of Notification No. 1/93-C.E. despite the allegation of use of another manufacturer's brand name, and whether the existence of two units of the same company affected eligibility for exemption.
Analysis: The dispute turned on the factual position as to whether the goods manufactured at Ranchi bore any brand name of another person or only the company's own name, and whether the clearances of the two units were being aggregated for the purpose of the notification. The record did not conclusively establish whose brand name was actually used or whether the value of clearances of both units had been properly clubbed. Since entitlement under the exemption notification depended on these unresolved factual issues, verification was necessary before a final determination could be made.
Conclusion: The denial of exemption was not finally upheld. The matter was remanded for fresh adjudication after verification of the factual position regarding brand name use and clubbing of clearances.
Final Conclusion: The impugned order was set aside and the exemption claim was left open for reconsideration on facts.
Ratio Decidendi: Eligibility for exemption under the notification could not be denied without first determining, on verified facts, whether the goods bore another's brand name and whether the clearances of the assessee's units were liable to be aggregated.
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