https://www.taxtmi.com/caselaws?id=83260 Use of the collaborator-linked mark "Festo" on the goods was treated as use of a brand name or trade name within the broad definition in the SSI exemption notification, because it indicated a trade connection with another person not entitled to the exemption. The small-scale exemption under Notification No. 175/86 was therefore denied on that ground. However, the record lacked detailed findings on suppression of facts, departmental knowledge, duty computation, and the treatment of non-branded and bought-out items, and the appellants were to be allowed to contest those matters and cross-examine officials. Those issues were remanded for de novo consideration. en-us Fri, 13 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 12:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83260 Use of the collaborator-linked mark "Festo" on the goods was treated as use of a brand name or trade name within the broad definition in the SSI exemption notification, because it indicated a trade connection with another person not entitled to the exemption. The small-scale exemption under Notification No. 175/86 was therefore denied on that ground. However, the record lacked detailed findings on suppression of facts, departmental knowledge, duty computation, and the treatment of non-branded and bought-out items, and the appellants were to be allowed to contest those matters and cross-examine officials. Those issues were remanded for de novo consideration. Case-Laws Central Excise Fri, 13 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83260