https://www.taxtmi.com/caselaws?id=125742 Eligibility to small scale exemption under Notification No. 16/97-C.E. turned on whether "Advance" was in fact a brand or trade name belonging to another concern and whether the appellants used it on their goods. Conflicting purchase orders, declarations and statements had not been examined in a detailed or common manner, and the authorities had not properly determined ownership or user of the mark. The Tribunal therefore did not decide exemption on merits and remanded the matter for fresh adjudication, with full consideration of the evidence and a reasonable opportunity of hearing to the appellants. en-us Wed, 24 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 16:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125742 Eligibility to small scale exemption under Notification No. 16/97-C.E. turned on whether "Advance" was in fact a brand or trade name belonging to another concern and whether the appellants used it on their goods. Conflicting purchase orders, declarations and statements had not been examined in a detailed or common manner, and the authorities had not properly determined ownership or user of the mark. The Tribunal therefore did not decide exemption on merits and remanded the matter for fresh adjudication, with full consideration of the evidence and a reasonable opportunity of hearing to the appellants. Case-Laws Central Excise Wed, 24 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125742