Brand name ownership barred small scale exemption where biscuits were sold under another person's registered trade mark.

Small scale exemption under Notification No. 1/93-C.E. was unavailable for specified goods sold under a brand name or trade name belonging to another person who was not eligible for the exemption. The biscuits were marketed under "Meghraj", which the record showed was the registered trade mark of another company and not registered in the appellants' name. The decisive test was ownership of the brand name, and the fact that the other owner was not a working unit or that registration proceedings were pending did not change that position. The denial of small scale exemption was therefore in law.

---

---

Issues: Whether the appellants were entitled to small scale exemption when the biscuits were sold under the brand name/trade name "Meghraj", which belonged to another person.

Analysis: The exemption under Para 7 of Notification No. 1/93-C.E., as amended, was unavailable to specified goods bearing the brand name or trade name of another person who was not eligible for the exemption. The record showed that "Meghraj" was the registered trade mark of another company and had not been registered in the appellants' name. The relevant test was ownership of the brand name, and the fact that the other owner may not have been a working unit or that registration proceedings were pending did not alter the position that the mark belonged to someone else.

Conclusion: The appellants were not entitled to the small scale exemption, and the denial of the benefit was in law.

---