https://www.taxtmi.com/caselaws?id=99758 Exemption under the small-scale industry notification was not shown to be barred on the stated facts because the goods bore the appellant's own trade mark, not the trade mark or house mark of another person or the foreign collaborator. The collaboration agreement alone was insufficient to establish use of another's brand name at the prima facie stage. On that basis, the demand, penalty and fine were protected pending appeal, and unconditional waiver of recovery together with stay was granted. en-us Thu, 08 Jun 2000 00:00:00 +0530 Mon, 30 Jan 2012 10:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99758 Exemption under the small-scale industry notification was not shown to be barred on the stated facts because the goods bore the appellant's own trade mark, not the trade mark or house mark of another person or the foreign collaborator. The collaboration agreement alone was insufficient to establish use of another's brand name at the prima facie stage. On that basis, the demand, penalty and fine were protected pending appeal, and unconditional waiver of recovery together with stay was granted. Case-Laws Central Excise Thu, 08 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99758