https://www.taxtmi.com/caselaws?id=107439 Eligibility for small scale industry exemption under Notification No. 1/93 depended on whether the appellant's use of another party's brand name or trade mark disqualified it from relief. The dispute also involved the effect of the other party's later withdrawal of its trade mark application and the appellant's asserted superior right over the brand name, but those developments arose after the impugned order and could not be finally assessed on the existing record. The matter was remitted to the adjudicating authority for fresh consideration of SSI exemption eligibility after giving the appellant an opportunity of hearing. en-us Mon, 18 Nov 2002 00:00:00 +0530 Thu, 22 Mar 2012 14:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107439 Eligibility for small scale industry exemption under Notification No. 1/93 depended on whether the appellant's use of another party's brand name or trade mark disqualified it from relief. The dispute also involved the effect of the other party's later withdrawal of its trade mark application and the appellant's asserted superior right over the brand name, but those developments arose after the impugned order and could not be finally assessed on the existing record. The matter was remitted to the adjudicating authority for fresh consideration of SSI exemption eligibility after giving the appellant an opportunity of hearing. Case-Laws Central Excise Mon, 18 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107439