https://www.taxtmi.com/caselaws?id=114944 Small scale industry exemption is unavailable where goods are manufactured and cleared under another person's brand name. An unchallenged statement on record showed that the assessee supplied branded goods for a different concern, and a bare denial was insufficient to displace that evidence. The commentary notes that, under the Supreme Court's view, registration of the brand name in the owner's name is not required, and exemption remains barred even if the brand owner manufactures different goods. On that basis, the duty demand and penalty were to be restored. en-us Fri, 14 Jan 2005 00:00:00 +0530 Tue, 22 May 2012 15:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114944 Small scale industry exemption is unavailable where goods are manufactured and cleared under another person's brand name. An unchallenged statement on record showed that the assessee supplied branded goods for a different concern, and a bare denial was insufficient to displace that evidence. The commentary notes that, under the Supreme Court's view, registration of the brand name in the owner's name is not required, and exemption remains barred even if the brand owner manufactures different goods. On that basis, the duty demand and penalty were to be restored. Case-Laws Central Excise Fri, 14 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114944