https://www.taxtmi.com/caselaws?id=97480 Small scale exemption under Notification No. 1/93-C.E. remained available where the assessee cleared goods only after brand names had been validly transferred to it by deed. The record contained no material to dislodge the Commissioner (Appeals) finding on transfer and use of the brand names, so there was no basis to interfere with the availability of the exemption. On that factual footing, the issue was answered in favour of the assessee and against the Revenue. en-us Mon, 29 Nov 1999 00:00:00 +0530 Mon, 16 Jan 2012 18:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97480 Small scale exemption under Notification No. 1/93-C.E. remained available where the assessee cleared goods only after brand names had been validly transferred to it by deed. The record contained no material to dislodge the Commissioner (Appeals) finding on transfer and use of the brand names, so there was no basis to interfere with the availability of the exemption. On that factual footing, the issue was answered in favour of the assessee and against the Revenue. Case-Laws Central Excise Mon, 29 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97480