https://www.taxtmi.com/caselaws?id=89503 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. en-us Tue, 08 Dec 1998 00:00:00 +0530 Tue, 27 Sep 2011 15:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89503 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. Case-Laws Central Excise Tue, 08 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89503