Small scale exemption fails when goods are cleared under another company's brand name, even with common directors.

Small scale exemption under Notification No. 16/97-C.E. was unavailable where goods were cleared under a brand name owned by another juristic person. Mineral water marketed under the brand name "WAVE" was cleared by distinct legal entities, and common directors or shareholders did not make the brand belong to the respondent. The legal effect was that ownership of the brand remained with the separate company, so the exemption could not be claimed for those clearances and the Revenue's objection was sustainable.

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Issues: Whether the benefit of Notification No. 16/97-C.E. dated 01-04-1997 was available to goods cleared under a brand name belonging to another person.

Analysis: The respondents cleared mineral water packed under the brand name "WAVE" during the relevant period and claimed small scale exemption. The brand name belonged to another company, and the two concerns were distinct legal entities notwithstanding common directors and shareholders. A brand name owned by one juristic person could not be treated as belonging to another merely because of common management or ownership links.

Conclusion: The exemption was not available to the respondents for the clearances made under the brand name belonging to another person, and the Revenue's objection was sustainable.

Ratio Decidendi: SSI exemption under Notification No. 16/97-C.E. could not be claimed for goods cleared under a brand name owned by a separate juristic person.

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