Family surname is not a third-party brand name and cannot by itself deny SSI exemption.

Use of a common family surname on furniture does not, by itself, amount to use of another person's brand name for denying Small Scale Industry exemption. The Department relied mainly on photographs from the buyer's premises and retracted statements, but no furniture or sticker bearing the alleged name was found at search. As the name was shown to be a family surname used by different family members in their own businesses, and not a third party brand owned in trade, the exemption could not be refused on that basis. The assessee was therefore entitled to SSI exemption under Notification No. 08/2003-CE.

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Issues: Whether the assessee was disentitled to Small Scale Industry exemption on the ground that the furniture cleared by it bore the brand name of another person.

Analysis: The material relied upon by the Department consisted mainly of photographs taken from the buyer's premises and statements of the buyer's officials, which were subsequently retracted. No furniture or sticker bearing the name was found at the time of search. The name "Rastogi" was found to be a family surname used by different family members in their respective businesses, and not a brand name owned by any third party. In the absence of credible evidence that the goods bore the brand name of another person, the mere use of a common family name could not justify denial of the exemption.

Conclusion: The assessee was not using the brand name of a third party and was entitled to SSI exemption under Notification No. 08/2003-CE dated 01.03.2003.

Ratio Decidendi: A family surname, by itself, does not constitute the brand name of another person unless it is shown to be owned and used as such by a third party in trade.

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