https://www.taxtmi.com/caselaws?id=75277 Small-scale exemption could not be denied unless Revenue proved that the mark used on the goods belonged to another identifiable person and indicated a trade connection with that person. The record did not establish that the plain alphabet mark or the design on the assessee's goods was owned by VKPL, and the circular clarified that use of a brand name not belonging to any person does not disqualify exemption. In the absence of proof of third-party ownership of the mark, the exemption remained available and the connected demand, confiscation, fine, and penalties could not be sustained. en-us Wed, 27 May 2009 00:00:00 +0530 Mon, 05 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75277 Small-scale exemption could not be denied unless Revenue proved that the mark used on the goods belonged to another identifiable person and indicated a trade connection with that person. The record did not establish that the plain alphabet mark or the design on the assessee's goods was owned by VKPL, and the circular clarified that use of a brand name not belonging to any person does not disqualify exemption. In the absence of proof of third-party ownership of the mark, the exemption remained available and the connected demand, confiscation, fine, and penalties could not be sustained. Case-Laws Central Excise Wed, 27 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75277