https://www.taxtmi.com/caselaws?id=86584 Exemption under Notification No. 1/93 turns on whether the brand name on the specified goods belongs to another person who is ineligible for the exemption. The relevant inquiry is not limited to the particular branded goods, but extends to the brand owner's eligibility by reference to all goods manufactured by that person under the notification. If the Revenue alleges ineligibility, it must prove that fact. The Commissioner had not examined the issue on the correct basis, so the order was set aside and the matter remitted for fresh determination of the brand owner's eligibility and the appellants' duty liability. en-us Mon, 10 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 17:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86584 Exemption under Notification No. 1/93 turns on whether the brand name on the specified goods belongs to another person who is ineligible for the exemption. The relevant inquiry is not limited to the particular branded goods, but extends to the brand owner's eligibility by reference to all goods manufactured by that person under the notification. If the Revenue alleges ineligibility, it must prove that fact. The Commissioner had not examined the issue on the correct basis, so the order was set aside and the matter remitted for fresh determination of the brand owner's eligibility and the appellants' duty liability. Case-Laws Central Excise Mon, 10 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86584