https://www.taxtmi.com/caselaws?id=117128 A review order was found to be within limitation because the finalised order had been signed by the Member (L & J) on 8-12-1995, so the Revenue's appeal was maintainable. On the substantive exemption issue, goods cleared with the Maruti logo and the word "MARUTI" below it were treated as bearing a brand mark that created a clear connection in the purchaser's mind with M/s. Maruti Udyog Ltd.; the omission of the word in Devanagari script did not matter. Para 7 of Notification No. 175/86-C.E. was therefore attracted, and the small scale industry exemption was unavailable on those clearances. en-us Mon, 24 Oct 2005 00:00:00 +0530 Wed, 20 Jun 2012 15:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117128 A review order was found to be within limitation because the finalised order had been signed by the Member (L & J) on 8-12-1995, so the Revenue's appeal was maintainable. On the substantive exemption issue, goods cleared with the Maruti logo and the word "MARUTI" below it were treated as bearing a brand mark that created a clear connection in the purchaser's mind with M/s. Maruti Udyog Ltd.; the omission of the word in Devanagari script did not matter. Para 7 of Notification No. 175/86-C.E. was therefore attracted, and the small scale industry exemption was unavailable on those clearances. Case-Laws Central Excise Mon, 24 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117128