Section 5A of the Central Excise Act, 1944 – Exemptions – Central Excise – General – Refined edible oil was exempt, if cleared without brand name – Assessee was clearing its refined groundnut oil with superscription ‘manufactured and packed by SVS & Sons’ on goods – Department denied exemption on ground that ‘SVS & Sons’ was a brand name – Tribunal found that assessee had a trademark having letters S, V and S in a rectangular box, but, assessee had only used its name on goods and not said trademark; hence, said name could not be regarded as brand name so as to disallow exemption – HELD : Adjudicating authority, Commissioner (Appeals) and Tribunal rendered a concurrent finding of fact that said superscription was not a brand name or trade name – There is a clear distinction between brand name used and said superscription as found on packaging – In view of concurrent findings of fact, appeal was rejected as devoid of any question of law [Paras 5 and 6] [In favour of assessee]

Circulars and Notifications : Notification No. 6/2002, dated 1-3-2002