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2005 (3) TMI 157 - SC - Central ExciseSSI Exemption - Brand name - whether the appellant is entitled to the benefit of the Notification No. 175/86 which granted exemption to small scale industries - Held that:- Merely because the owner of the brand name manufactures goods which are exempt from excise duty does not mean that such owner is entitled to the benefit of the Notification. The Notification expressly states that the use of brand name belonging to a third party is permitted only if such other person is liable for grant of exemption under the Notification. We are also unable to assume that the owner, merely because it was granted registration on 24-1-89, would have been a small scale industry during the period in question. Apart from the fact that the owner was in fact not so registered, this Court cannot be called upon to enter into an enquiry whether the owner was in fact a small scale industry during the period in question - Decided against assessee.
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