https://www.taxtmi.com/caselaws?id=205522 The Tribunal determined that the respondents were not eligible for the small scale exemption due to their use of a common monogram associated with another manufacturer, despite producing a different brand of computers within the same group. The Tribunal upheld the Order-in-Original, overturning the lower appellate authority's decision and aligning with a Supreme Court ruling that reversed a prior Tribunal decision. The common monogram used by all companies within the group established a clear connection in the market, leading to the denial of the exemption for the respondents. en-us Tue, 11 Jan 2011 00:00:00 +0530 Fri, 07 Jun 2013 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205522 The Tribunal determined that the respondents were not eligible for the small scale exemption due to their use of a common monogram associated with another manufacturer, despite producing a different brand of computers within the same group. The Tribunal upheld the Order-in-Original, overturning the lower appellate authority's decision and aligning with a Supreme Court ruling that reversed a prior Tribunal decision. The common monogram used by all companies within the group established a clear connection in the market, leading to the denial of the exemption for the respondents. Case-Laws Central Excise Tue, 11 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205522