1998 (12) TMI 561 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants in a case involving the denial of exemption under Notification 175/86 due to the use of the brand name "Yash." The Tribunal found that the appellants were entitled to the exemption as the Department failed to prove that the brand name "Yash" belonged to someone ineligible for the exemption. The impugned duty demand was set aside, and the appeal was allowed.