Brand name exemption under small-scale notification turned on trademark ownership facts, leading to remand for fresh examination.

Notification No. 175/86 withdraws small-scale exemption where specified goods bear the brand name or trade name of another person not eligible for the benefit. The record indicated that the brand name "ELYMER HAVELL'S" may have been registered in the appellant's name and renewed later, but the adjudicating authorities had not examined those facts. Because entitlement to exemption turned on the ownership and registration status of the brand name, and both sides had to be allowed to adduce evidence, the matter was remanded for fresh consideration in accordance with natural justice.

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Issues: Whether the assessees were disentitled to exemption under Notification No. 175/86 on the ground that the goods were affixed with the brand name of another person, and whether the matter required remand for fresh examination of the trademark registration facts.

Analysis: Paragraph 7 of the notification withdraws the exemption where the specified goods bear the brand name or trade name, registered or unregistered, of another person not eligible for the exemption. The record showed documents indicating that the brand name "ELYMER HAVELL'S" had been registered in the appellant's name and renewed in later years, but these facts were not examined by the adjudicating authorities. Since the entitlement to exemption depended on the factual position regarding ownership and registration of the brand name, and both sides were to be allowed to adduce evidence, the matter required reconsideration after observing natural justice.

Conclusion: The question was not finally decided on merits and the matters were remanded to the adjudicating authorities for fresh findings on the trademark and exemption issue.

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