https://www.taxtmi.com/caselaws?id=95824 Marking goods with "KEB" did not constitute use of a brand name or trade name under the small scale industry exemption notification, because the marking merely identified the electricity board and did not indicate commercial branding. Applying the settled ratio of earlier decisions, the Tribunal held that denial of exemption on that basis was not sustainable, and the assessee remained entitled to the exemption. en-us Thu, 16 Sep 1999 00:00:00 +0530 Thu, 06 Jun 2019 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95824 Marking goods with "KEB" did not constitute use of a brand name or trade name under the small scale industry exemption notification, because the marking merely identified the electricity board and did not indicate commercial branding. Applying the settled ratio of earlier decisions, the Tribunal held that denial of exemption on that basis was not sustainable, and the assessee remained entitled to the exemption. Case-Laws Central Excise Thu, 16 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95824