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2013 (11) TMI 691 - AT - Central ExciseSSI Exemption - Logo and brand name did not used but the name of the manufacturer - Denial of Small Scale Exemption – Exemption under Notification No. 08/2003 – Assessee Manufactured Scented Chewing Tobacco –– Held that:- Following Commissioner of Central Excise Vs Mahaan Dairies [2004 (2) TMI 73 - SUPREME COURT OF INDIA ] - When goods are sold using only the name of the manufacturing company, this would not disentitle an assessee from claiming small-scale exemption – Decided in favour of Assessee.
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