1999 (11) TMI 585 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. Rajdhani Plywood Industries (P) Ltd. regarding small scale exemption benefit under Notification No. 1/93-C.E. The Tribunal rejected the Revenue's appeal as the brand names were validly transferred to the assessee under a deed. The appeal was dismissed.