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Issues: Whether the applicants made out a prima facie case for unconditional stay of the recovery and penalty arising from denial of the small-scale exemption on the ground of use of another person's brand name.
Analysis: The applicants were manufacturing rubber roll pipes and claiming the benefit of Notification No. 1/93 as amended. The dispute turned on whether the marking "Parkman" on the goods was a brand name of another person so as to attract the exclusion in the notification. The matter was considered in light of the Board circular based on the Law Ministry's advice that use of names not belonging to any person would not bar the exemption. On the material placed, the stickers and trade dress used by the applicants and the other unit appeared different, and the presence of prefixes and suffixes, together with the overall presentation of the marks and product descriptions, suggested that the two markings were not likely to convey the same commercial connection at this stage.
Conclusion: A prima facie case was made out in favour of the applicants, and unconditional stay of the impugned order was granted.