https://www.taxtmi.com/caselaws?id=50745 Excise exemption under the small scale industry notification turned on whether the brand name was legally assigned and recognised. The Tribunal treated the Revenue's appeal as challenging the entire order, as the appeal papers and review record showed no valid restriction to one product. It also followed earlier rulings that use of the brand name Citra did not by itself disqualify exemption. For Bisleri Club Soda, the Tribunal held that excise authorities must accept the trade mark assignment and cannot re-open ownership questions or rely on alleged effective control or corporate veil arguments to deny the notification benefit. en-us Fri, 04 May 2001 00:00:00 +0530 Wed, 08 Sep 2010 12:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50745 Excise exemption under the small scale industry notification turned on whether the brand name was legally assigned and recognised. The Tribunal treated the Revenue's appeal as challenging the entire order, as the appeal papers and review record showed no valid restriction to one product. It also followed earlier rulings that use of the brand name Citra did not by itself disqualify exemption. For Bisleri Club Soda, the Tribunal held that excise authorities must accept the trade mark assignment and cannot re-open ownership questions or rely on alleged effective control or corporate veil arguments to deny the notification benefit. Case-Laws Central Excise Fri, 04 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50745