https://www.taxtmi.com/caselaws?id=93460 Notification No. 175/86 withdraws small-scale exemption where specified goods bear the brand name or trade name of another person not eligible for the benefit. The record indicated that the brand name "ELYMER HAVELL'S" may have been registered in the appellant's name and renewed later, but the adjudicating authorities had not examined those facts. Because entitlement to exemption turned on the ownership and registration status of the brand name, and both sides had to be allowed to adduce evidence, the matter was remanded for fresh consideration in accordance with natural justice. en-us Thu, 13 Apr 2000 00:00:00 +0530 Fri, 11 Nov 2011 15:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93460 Notification No. 175/86 withdraws small-scale exemption where specified goods bear the brand name or trade name of another person not eligible for the benefit. The record indicated that the brand name "ELYMER HAVELL'S" may have been registered in the appellant's name and renewed later, but the adjudicating authorities had not examined those facts. Because entitlement to exemption turned on the ownership and registration status of the brand name, and both sides had to be allowed to adduce evidence, the matter was remanded for fresh consideration in accordance with natural justice. Case-Laws Central Excise Thu, 13 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93460