2000 (7) TMI 198 - AT - Central Excise

Summary

The appeal by M/s. Ashwin Enterprises regarding eligibility for small-scale exemption under Notification No. 175/86-C.E. was dismissed by the Appellate Tribunal CEGAT, New Delhi. The Tribunal found that affixing the brand name of ineligible persons on choke covers made the appellant ineligible for the exemption. The decision was based on a Larger Bench decision of the Tribunal and previous case law. The appeal was dismissed as the matter was deemed to be correctly decided by the Collector of Central Excise (Appeals).