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of <h1>Appellate Tribunal rules for Rajdhani Plywood on small scale exemption under Notification No. 1/93-C.E.</h1> <h3>COMMISSIONER OF C. EX., MEERUT Versus RAJDHANI PLYWOOD INDUSTRIES</h3> The Appellate Tribunal CEGAT ruled in favor of M/s. Rajdhani Plywood Industries (P) Ltd. regarding small scale exemption benefit under Notification No. ... SSI Exemption - Brand name The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. Rajdhani Plywood Industries (P) Ltd. regarding small scale exemption benefit under Notification No. 1/93-C.E. The Tribunal rejected the Revenue's appeal as the brand names were validly transferred to the assessee under a deed. The appeal was dismissed.
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