https://www.taxtmi.com/caselaws?id=334838 Small scale industry exemption was denied on the basis that the assessee used another's brand name, but the later determination of trade mark ownership changed the factual and legal foundation of that denial. The matter therefore required fresh examination by the adjudicating authority in light of the Supreme Court's subsequent ownership finding. The authority was directed to give notice, afford a reasonable opportunity of hearing, and pass a speaking order on the exemption claim. The exemption issue was remitted for reconsideration on merits. en-us Mon, 19 Sep 2016 00:00:00 +0530 Tue, 22 Nov 2016 12:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334838 Small scale industry exemption was denied on the basis that the assessee used another's brand name, but the later determination of trade mark ownership changed the factual and legal foundation of that denial. The matter therefore required fresh examination by the adjudicating authority in light of the Supreme Court's subsequent ownership finding. The authority was directed to give notice, afford a reasonable opportunity of hearing, and pass a speaking order on the exemption claim. The exemption issue was remitted for reconsideration on merits. Case-Laws Central Excise Mon, 19 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334838