2002 (12) TMI 464 - AT - Central Excise

Summary

The Revenue's appeal against Order-in-Original No. 26/97 was dismissed by the Appellate Tribunal CEGAT, Bangalore. The issue was whether the assessee was eligible for small scale exemption under Notification No. 175/86 due to the use of the brand name "Stangen." The Commissioner found the goods manufactured were different from those of Dr. Reddy's Laboratories Ltd., so the appeal was rejected.