Unregistered brand names can bar SSI exemption when they identify another person's business reputation and goods are cleared under that mark.

Unregistered marks can still qualify as a brand name or trade name for SSI exemption purposes when they identify a connection with another person's business reputation. The mark "M & M" was found to belong to Shri V.M.S. Midha and his concern, so clearances under that mark fell within the prohibition in Paragraph 4 of Notification No. 1/93-C.E. As the goods were cleared under another person's brand name, the small scale industry exemption was unavailable, and the duty demand and penalty were upheld.

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Issues: Whether the appellants were entitled to small scale industry exemption under Notification No. 1/93-C.E. in respect of clearances made under the brand name "M & M", and whether the brand name fell within the bar in Paragraph 4 of the notification as belonging to another person.

Analysis: The brand name "M & M" was found to be connected with the business reputation of Shri V.M.S. Midha and his concern, Midha & Midha. A mark need not be registered in order to qualify as a brand name or trade name for the purpose of the exemption notification. On the admitted material, the mark represented a connection between Shri Midha's business identity and the goods dealt in by him, and the appellants were clearing goods under that brand name. The fact that the circular relied upon by the appellants was cited did not assist them in view of the legal position governing branded clearances under the exemption notification.

Conclusion: The brand name "M & M" was held to be the brand name of another person, attracting Paragraph 4 of Notification No. 1/93-C.E.; consequently, SSI exemption was unavailable and the duty demand and penalty were upheld.

Final Conclusion: The branded clearances were not eligible for exemption, so the appeal failed.

Ratio Decidendi: For the purpose of SSI exemption, an unregistered mark that identifies a connection between the goods and another person's business reputation is a brand name or trade name, and clearances under such a mark are excluded where the notification bars use of another person's brand.

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