https://www.taxtmi.com/caselaws?id=2925 Small scale industry exemption could not be denied where the Tribunal accepted a prior factual finding that the brand name was no longer owned by a third party. It held that a relevant quasi-judicial finding may be relied on in the absence of contrary evidence, and rejected the Revenue's objection that the finding could not be considered merely because an appeal may have been filed. On that basis, the objection that the appellants were using another person's brand name failed, and the exemption claim, duty demand, penalties, and adverse findings were set aside. en-us Thu, 05 Jan 2006 00:00:00 +0530 Wed, 16 Apr 2008 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2925 Small scale industry exemption could not be denied where the Tribunal accepted a prior factual finding that the brand name was no longer owned by a third party. It held that a relevant quasi-judicial finding may be relied on in the absence of contrary evidence, and rejected the Revenue's objection that the finding could not be considered merely because an appeal may have been filed. On that basis, the objection that the appellants were using another person's brand name failed, and the exemption claim, duty demand, penalties, and adverse findings were set aside. Case-Laws Central Excise Thu, 05 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2925