https://www.taxtmi.com/caselaws?id=204429 Small-scale industry exemption under Notification No. 1/93-C.E. is unavailable where specified goods bear another person's brand or trade name. The brand-name definition covers any mark indicating a trade connection, and the assessee must prove strict fulfilment of every exemption condition, including that the names are common to multiple manufacturers where such a claim is made. On the stated facts, prior declaration and use of the same names by another manufacturer defeated the exemption claim. Cum-duty valuation and penalty required fresh determination because they had not been considered and the appellate record was inadequate. en-us Wed, 07 Jul 2010 00:00:00 +0530 Wed, 05 Jun 2013 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204429 Small-scale industry exemption under Notification No. 1/93-C.E. is unavailable where specified goods bear another person's brand or trade name. The brand-name definition covers any mark indicating a trade connection, and the assessee must prove strict fulfilment of every exemption condition, including that the names are common to multiple manufacturers where such a claim is made. On the stated facts, prior declaration and use of the same names by another manufacturer defeated the exemption claim. Cum-duty valuation and penalty required fresh determination because they had not been considered and the appellate record was inadequate. Case-Laws Central Excise Wed, 07 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204429