https://www.taxtmi.com/caselaws?id=97487 Small scale exemption under Notification No. 1/93-C.E. could be denied for use of a brand name only if the goods bore a brand name belonging to another person. The Revenue had to prove with evidence that the mark was owned by a third party and was being used as that person's brand name. As no material established such ownership, the bar in paragraph 4 did not apply, and the demand and penalties based on that assumption could not stand. The appeals therefore succeeded. en-us Thu, 16 Mar 2000 00:00:00 +0530 Mon, 16 Jan 2012 18:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97487 Small scale exemption under Notification No. 1/93-C.E. could be denied for use of a brand name only if the goods bore a brand name belonging to another person. The Revenue had to prove with evidence that the mark was owned by a third party and was being used as that person's brand name. As no material established such ownership, the bar in paragraph 4 did not apply, and the demand and penalties based on that assumption could not stand. The appeals therefore succeeded. Case-Laws Central Excise Thu, 16 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97487