Small scale unit certificate supports exemption under Notification 175/86; denial based on brand name owner status failed.

The exemption under Notification No. 175/86 could not be denied merely because the brand name owner was questioned, where the District Industries Centre certificate showed that the owner was a small scale industrial unit. On that factual basis, the ground used to refuse relief was unsustainable, and the appellants remained entitled to the exemption.

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Issues: Whether the appellants were entitled to the benefit of Notification No. 175/86 when the brand name owner was shown to be a small scale industrial unit.

Analysis: The records contained a certificate issued by the District Industries Centre certifying that the brand name owner was a small scale industrial unit. On that basis, the denial of exemption on the ground that the brand name owner was not a small scale unit was unsustainable.

Conclusion: The appellants were entitled to the benefit of the exemption notification and the denial of relief by the lower authorities was incorrect.

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