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<h1>Case Remanded for Reconsideration on Small Scale Exemption Denial</h1> <h3>PARTAP ELECTRICALS Versus COLLECTOR OF CENTRAL EXCISE, ALLAHABAD</h3> PARTAP ELECTRICALS Versus COLLECTOR OF CENTRAL EXCISE, ALLAHABAD - 1999 (106) E.L.T. 384 (Tribunal) The dispute was about small scale exemption for Guards plate for fans. The exemption was denied due to affixing another person's brand name. Appellant argued based on Board's clarification letters and circulars. The case was remanded for reconsideration by lower authorities to consider the relevant circulars and give the appellant a chance to present their case.