https://www.taxtmi.com/caselaws?id=104510 Denial of small-scale industry exemption was found unsustainable where the assessee had disclosed composition, manufacturing process and end-use, and the record did not support the inference that vital particulars were withheld. The finding that the brand name was unregistered for the relevant goods was also factually incorrect because the trademark certificate covered them. Because the adjudication rested on material factual infirmity, the order sustaining duty liability and penalty was set aside and the matter was remanded for de novo adjudication, leaving classification and other open issues for fresh decision. en-us Thu, 31 May 2001 00:00:00 +0530 Wed, 29 Feb 2012 13:11:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104510 Denial of small-scale industry exemption was found unsustainable where the assessee had disclosed composition, manufacturing process and end-use, and the record did not support the inference that vital particulars were withheld. The finding that the brand name was unregistered for the relevant goods was also factually incorrect because the trademark certificate covered them. Because the adjudication rested on material factual infirmity, the order sustaining duty liability and penalty was set aside and the matter was remanded for de novo adjudication, leaving classification and other open issues for fresh decision. Case-Laws Central Excise Thu, 31 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104510