1998 (7) TMI 318 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi held that M/s Demech Erectors Pvt. Ltd. could avail small scale exemption as they were not using the brand name of another. The order denying the exemption was set aside as the brand name "Pride" belonged to the appellant and not to Racold Appliances. The appeal was allowed with consequential relief to the appellants.