Brand name exemption under small-scale industry notification fails where ownership of the mark is not proved by the assessee.

Small scale industry exemption under Notification No. 1/93-C.E. was unavailable where the goods bore the mark "COX" and the assessee failed to prove that the brand name did not belong to, or was not associated with, an ineligible person. The record indicated use of the mark by another manufacturer, and the burden of establishing entitlement to the exemption was not discharged. The departmental clarification relied on did not alter that position on the facts found. Exemption was therefore denied.

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Issues: Whether the appellants were entitled to small scale industry exemption under Notification No. 1/93-C.E. when the goods bore the brand name "COX", and whether the denial of exemption was justified for failure to establish that the brand name did not belong to an ineligible person.

Analysis: The goods were found to bear the word "COX", and the surrounding facts indicated that the mark was being used by another manufacturer as well. In a claim for exemption based on non-use of another's brand name, the assessee had to show that the brand name was not owned by, or otherwise associated with, a person ineligible for the notification. The record did not establish the ownership of the brand name in a manner that supported the appellants' claim, and the onus placed on them was not discharged. The cited departmental clarification did not assist the appellants on the facts found.

Conclusion: The denial of exemption was upheld and the issue was decided against the appellants.

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