https://www.taxtmi.com/caselaws?id=84673 A stylised ARK mark used on cartons and in advertisements was treated as a trade name of another person because the surrounding material showed a trade connection with Arksan Pvt. Ltd.; use on cartons rather than directly on goods did not avoid the exemption notification's disqualification. The Revenue was required to prove that the other person was not eligible for small-scale exemption, but that factual basis was not properly established on the record. Connected issues on the period of use of the mark and limitation were also left open for reconsideration. The adjudication was therefore set aside and the matter remanded for fresh determination after giving the assessee an opportunity to respond to the evidence. en-us Wed, 13 Dec 1995 00:00:00 +0530 Sat, 23 Jul 2011 14:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84673 A stylised ARK mark used on cartons and in advertisements was treated as a trade name of another person because the surrounding material showed a trade connection with Arksan Pvt. Ltd.; use on cartons rather than directly on goods did not avoid the exemption notification's disqualification. The Revenue was required to prove that the other person was not eligible for small-scale exemption, but that factual basis was not properly established on the record. Connected issues on the period of use of the mark and limitation were also left open for reconsideration. The adjudication was therefore set aside and the matter remanded for fresh determination after giving the assessee an opportunity to respond to the evidence. Case-Laws Central Excise Wed, 13 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84673