https://www.taxtmi.com/caselaws?id=212894 The Tribunal concluded that the respondent was eligible for the small-scale exemption under the Central Excise Act as the brand name "RAVI MASALE" was jointly owned by the Jain family members, permitting each member to utilize the brand for their business pursuits. The judgment highlighted the unique circumstances of the case and differentiated it from prior decisions referenced by the department, resulting in the dismissal of the department's appeal. en-us Wed, 22 Jun 2011 00:00:00 +0530 Tue, 11 Jun 2013 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212894 The Tribunal concluded that the respondent was eligible for the small-scale exemption under the Central Excise Act as the brand name "RAVI MASALE" was jointly owned by the Jain family members, permitting each member to utilize the brand for their business pursuits. The judgment highlighted the unique circumstances of the case and differentiated it from prior decisions referenced by the department, resulting in the dismissal of the department's appeal. Case-Laws Central Excise Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212894