https://www.taxtmi.com/caselaws?id=108119 Small scale industry exemption could not be denied merely because the goods bore the brand name "Yash". The disqualification applied only if the Revenue proved that the brand name belonged to another person who was ineligible for the exemption, and the Department failed to discharge that burden. The manufacturer's assertion that the monogram belonged to it was not controverted, so mere use of a brand name was insufficient to attract denial of the notification benefit. The demand was therefore set aside and the exemption was allowed. en-us Thu, 10 Dec 1998 00:00:00 +0530 Fri, 30 Mar 2012 11:25:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108119 Small scale industry exemption could not be denied merely because the goods bore the brand name "Yash". The disqualification applied only if the Revenue proved that the brand name belonged to another person who was ineligible for the exemption, and the Department failed to discharge that burden. The manufacturer's assertion that the monogram belonged to it was not controverted, so mere use of a brand name was insufficient to attract denial of the notification benefit. The demand was therefore set aside and the exemption was allowed. Case-Laws Central Excise Thu, 10 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108119