https://www.taxtmi.com/caselaws?id=110314 Small-scale industries exemption under Notification No. 1/93-C.E. could not be denied where the assessee's brand name was found to be different from the alleged rival brand and the goods manufactured by the two concerns were also different. On those factual findings, the case did not attract para 4 of the notification, and there was no material to disturb the record-based conclusion. The Larger Bench principle applied was that a brand-name objection does not defeat exemption when the goods are different. The exemption was therefore upheld and the Revenue's challenge failed. en-us Wed, 24 Sep 2003 00:00:00 +0530 Mon, 16 Apr 2012 12:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110314 Small-scale industries exemption under Notification No. 1/93-C.E. could not be denied where the assessee's brand name was found to be different from the alleged rival brand and the goods manufactured by the two concerns were also different. On those factual findings, the case did not attract para 4 of the notification, and there was no material to disturb the record-based conclusion. The Larger Bench principle applied was that a brand-name objection does not defeat exemption when the goods are different. The exemption was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Wed, 24 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110314