2000 (11) TMI 550 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appellant's appeal regarding the denial of benefit under Notification No. 1/93-C.E. The appellant was not affixing the brand name of the foreign manufacturer on the goods, thus entitled to the exemption under the Small Scale Exemption Notification. The Tribunal's decision in the case of Vimal Printery & Ors. was cited to support this conclusion. The impugned order was set aside, and the appeal was allowed based on this precedent.