https://www.taxtmi.com/caselaws?id=115218 Marking excisable goods with TSN/UTS stickers, together with the words and logo of Tele Shopping Network and United Teleshopping, was treated as use of another person's brand name because it indicated a trade connection with those entities. On that basis, the commentary states that the small scale exemption was unavailable even though the goods were not expressly said to be marketed by TSN/UTS. It also notes that the duty demand and company penalty were sustained, while the separate penalty on the Director was set aside for lack of an independent basis. en-us Tue, 01 Mar 2005 00:00:00 +0530 Thu, 24 May 2012 17:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115218 Marking excisable goods with TSN/UTS stickers, together with the words and logo of Tele Shopping Network and United Teleshopping, was treated as use of another person's brand name because it indicated a trade connection with those entities. On that basis, the commentary states that the small scale exemption was unavailable even though the goods were not expressly said to be marketed by TSN/UTS. It also notes that the duty demand and company penalty were sustained, while the separate penalty on the Director was set aside for lack of an independent basis. Case-Laws Central Excise Tue, 01 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115218