https://www.taxtmi.com/caselaws?id=96287 Small scale industry exemption under Notification No. 1/93-C.E. was unavailable where the goods bore the mark "COX" and the assessee failed to prove that the brand name did not belong to, or was not associated with, an ineligible person. The record indicated use of the mark by another manufacturer, and the burden of establishing entitlement to the exemption was not discharged. The departmental clarification relied on did not alter that position on the facts found. Exemption was therefore denied. en-us Mon, 04 Dec 2000 00:00:00 +0530 Tue, 20 Dec 2011 16:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96287 Small scale industry exemption under Notification No. 1/93-C.E. was unavailable where the goods bore the mark "COX" and the assessee failed to prove that the brand name did not belong to, or was not associated with, an ineligible person. The record indicated use of the mark by another manufacturer, and the burden of establishing entitlement to the exemption was not discharged. The departmental clarification relied on did not alter that position on the facts found. Exemption was therefore denied. Case-Laws Central Excise Mon, 04 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96287