https://www.taxtmi.com/caselaws?id=102783 Small-scale exemption under Notification No. 1/93 was unavailable only where the goods were manufactured under a brand name used by another person so as to show a trade connection with that person. As the alleged brand-name owners, except in relation to "Ujala", disowned any connection with the marks and no independent evidence showed that the words on the voltmeters and ammeters belonged to other traders, the disqualification was not established for those goods. The finding that all disputed markings were brand names of others was set aside, and the duty demand was confined to goods bearing the brand name "Ujala", with the penalty reduced accordingly. en-us Tue, 04 Jun 2002 00:00:00 +0530 Thu, 16 Feb 2012 11:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102783 Small-scale exemption under Notification No. 1/93 was unavailable only where the goods were manufactured under a brand name used by another person so as to show a trade connection with that person. As the alleged brand-name owners, except in relation to "Ujala", disowned any connection with the marks and no independent evidence showed that the words on the voltmeters and ammeters belonged to other traders, the disqualification was not established for those goods. The finding that all disputed markings were brand names of others was set aside, and the duty demand was confined to goods bearing the brand name "Ujala", with the penalty reduced accordingly. Case-Laws Central Excise Tue, 04 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102783