https://www.taxtmi.com/caselaws?id=108367 Small-scale industry exemption under Notification No. 1/93-C.E. cannot be denied merely because two concerns use the same brand name if that name is used on different products. The Tribunal followed the larger Bench view that brand-name disqualification applies only when the brand is used on the same product for which SSI benefit is claimed. Here, one concern used "Queen" and "Supreme" on tube light patties, while the other used those names on chokes, so the products were distinct. On that basis, the denial of exemption was not justified and the Revenue's case failed. en-us Thu, 12 Dec 2002 00:00:00 +0530 Sat, 31 Mar 2012 12:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108367 Small-scale industry exemption under Notification No. 1/93-C.E. cannot be denied merely because two concerns use the same brand name if that name is used on different products. The Tribunal followed the larger Bench view that brand-name disqualification applies only when the brand is used on the same product for which SSI benefit is claimed. Here, one concern used "Queen" and "Supreme" on tube light patties, while the other used those names on chokes, so the products were distinct. On that basis, the denial of exemption was not justified and the Revenue's case failed. Case-Laws Central Excise Thu, 12 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108367