2015 (5) TMI 491 - SCH - Central Excise

SSI Exemption - Notification No.1/93-CE dated 28.2.1993 - Use of other person s brand name - Held that - finding of fact is recorded by the Tribunal in the impugned judgment that the respondent assessee was not using the branded name of another person and the name used was the surname of the Director of the assesse, viz., PETHE . This finding of fact which clearly means that the case does not fall within the mischief of para 4 of the aforesaid Notification No.1/93. - Decided against Revenue.

Summary

The Supreme Court dismissed the appeal of an SSI unit denied excise duty exemption for using a branded name, as it was found that the unit was using the surname of its director, not another person's branded name. (Citation: 2015 (5) TMI 491 - SC)