https://www.taxtmi.com/caselaws?id=122418 Exemption under Notification No. 175/86-C.E. is unavailable where specified goods bear the brand name or trade name of another person who is not eligible for the benefit. As the assessee's goods carried the brand name "Blue Star" belonging to a third party, the Tribunal applied the larger Bench ruling and held that the small-scale industry exemption could not be claimed. The benefit was therefore denied in law. en-us Fri, 26 May 2000 00:00:00 +0530 Mon, 13 Aug 2012 15:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122418 Exemption under Notification No. 175/86-C.E. is unavailable where specified goods bear the brand name or trade name of another person who is not eligible for the benefit. As the assessee's goods carried the brand name "Blue Star" belonging to a third party, the Tribunal applied the larger Bench ruling and held that the small-scale industry exemption could not be claimed. The benefit was therefore denied in law. Case-Laws Central Excise Fri, 26 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122418