https://www.taxtmi.com/caselaws?id=259617 A small scale industrial unit is denied excise exemption under Notification No. 1/93-CE only if it is found, on facts, to be using the branded name of another person. The Tribunal found that the mark used was the surname of the Director and not another person's brand name, so para 4 of the notification was not attracted. The denial of SSI exemption was therefore unsustainable, and the Tribunal's order was left undisturbed. en-us Fri, 01 May 2015 00:00:00 +0530 Fri, 14 Aug 2015 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259617 A small scale industrial unit is denied excise exemption under Notification No. 1/93-CE only if it is found, on facts, to be using the branded name of another person. The Tribunal found that the mark used was the surname of the Director and not another person's brand name, so para 4 of the notification was not attracted. The denial of SSI exemption was therefore unsustainable, and the Tribunal's order was left undisturbed. Case-Laws Central Excise Fri, 01 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259617