https://www.taxtmi.com/caselaws?id=90968 Exemption under Notification No. 1/93-C.E. could not be denied merely because the appellants' mark shared the letters "AGI" with another concern's mark. The marks were materially different in colour scheme, geometric design, overall presentation, and commercial impression, and the appellants' mark also included the word "Switches". The brand-name bar in the notification was not attracted because the show cause notice did not allege that the other concern was ineligible for the exemption. The denial of small-scale exemption on brand-name grounds was therefore not sustained. en-us Fri, 23 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 18:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90968 Exemption under Notification No. 1/93-C.E. could not be denied merely because the appellants' mark shared the letters "AGI" with another concern's mark. The marks were materially different in colour scheme, geometric design, overall presentation, and commercial impression, and the appellants' mark also included the word "Switches". The brand-name bar in the notification was not attracted because the show cause notice did not allege that the other concern was ineligible for the exemption. The denial of small-scale exemption on brand-name grounds was therefore not sustained. Case-Laws Central Excise Fri, 23 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90968