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2017 (3) TMI 1737 - AT - Central ExciseSSI Exemption - Department opined that the appellant is selling the brand name of other entity - Held that:- Even as per show cause notice, it is a matter of record that the impugned brand name does not belong to any one and no evidence contrary to this has come on record during the course of investigation - It may be mentioned that the Board’s Circular No. 52/52/94-CX, dated 1-9-1994 observed in para 4 that “if a brand name is not owned by any particular person, the use thereof will not deprive a unit of the benefit of the small scale exemption scheme. This applies not only to locks but to all other goods specified in Notification No. 1/93-C.E.” SSI benefit cannot be denied - appeal allowed - decided in favor of appellant.
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