https://www.taxtmi.com/caselaws?id=107692 Exemption under Notification No. 1/93-C.E. could not be denied without verified findings on whether the goods bore another manufacturer's brand name and whether clearances from two units of the same company were liable to be clubbed. The record did not conclusively establish either fact, so entitlement to the exemption remained open. The impugned order was set aside and the matter remanded for fresh adjudication after factual verification of brand name use and aggregation of clearances. en-us Mon, 24 Mar 2003 00:00:00 +0530 Sat, 24 Mar 2012 13:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107692 Exemption under Notification No. 1/93-C.E. could not be denied without verified findings on whether the goods bore another manufacturer's brand name and whether clearances from two units of the same company were liable to be clubbed. The record did not conclusively establish either fact, so entitlement to the exemption remained open. The impugned order was set aside and the matter remanded for fresh adjudication after factual verification of brand name use and aggregation of clearances. Case-Laws Central Excise Mon, 24 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107692