1997 (2) TMI 316 - AT - Central Excise

Summary

The appeal before the Appellate Tribunal CEGAT, Mumbai involved the eligibility of an appellant for exemption under Notification 1/93 due to the use of a brand name "Flexican" owned by M/s. Zaverchand Gaekwad. The Commissioner had denied the appellant the benefit of the notification based on the closure of M/s. Zaverchand Gaekwad. The Tribunal held that eligibility for the notification does not depend on actually availing it, and since M/s. Zaverchand Gaekwad met the criteria, the appellant was entitled to the exemption. The appeal was allowed, and the impugned order was set aside.