Small scale exemption remained available where brand names were validly transferred before clearance of goods.

Small scale exemption under Notification No. 1/93-C.E. remained available where the assessee cleared goods only after brand names had been validly transferred to it by deed. The record contained no material to dislodge the Commissioner (Appeals) finding on transfer and use of the brand names, so there was no basis to interfere with the availability of the exemption. On that factual footing, the issue was answered in favour of the assessee and against the Revenue.

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Issues: Whether the assessee was entitled to small scale exemption under Notification No. 1/93-C.E. dated 28-02-1993 despite clearing goods under brand names transferred to it under a valid deed.

Analysis: The assessee cleared the goods only after the brand names had been transferred in its favour under a valid deed. The record did not furnish any material to disturb the factual finding recorded by the Commissioner (Appeals) on the transfer and use of the brand names. In these circumstances, the Tribunal found no basis to interfere with the conclusion that the exemption benefit was available.

Conclusion: The issue was decided in favour of the assessee and against the Revenue.

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