https://www.taxtmi.com/caselaws?id=115719 Small scale industry exemption under Notification No. 1/1993-C.E. was available where the Revenue failed to prove that the goods bore a brand name belonging to another person. The evidence did not establish ownership of the brand names by the customer companies; the Managing Director's statement was not treated as an admission of such ownership, and the customers' affidavits expressly disowned it. As denial of the exemption depended on proof that the brand name belonged to another person, the cited precedents were found inapplicable on the facts. The respondents therefore remained entitled to the exemption and the Revenue appeal failed. en-us Fri, 14 May 2004 00:00:00 +0530 Fri, 01 Jun 2012 14:04:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115719 Small scale industry exemption under Notification No. 1/1993-C.E. was available where the Revenue failed to prove that the goods bore a brand name belonging to another person. The evidence did not establish ownership of the brand names by the customer companies; the Managing Director's statement was not treated as an admission of such ownership, and the customers' affidavits expressly disowned it. As denial of the exemption depended on proof that the brand name belonged to another person, the cited precedents were found inapplicable on the facts. The respondents therefore remained entitled to the exemption and the Revenue appeal failed. Case-Laws Central Excise Fri, 14 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115719