1998 (8) TMI 190 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of Ms. Jyoti Balasundaram v. Shri V.K. Agarwal, held that the respondents were not entitled to the benefit of Notification 175/86 for the period 1988-89 as the brand name owner was not registered as an SSI unit at that time. The Tribunal allowed the appeal of the Revenue, setting aside the Collector's decision to extend the benefit to the respondents.