https://www.taxtmi.com/caselaws?id=208820 Use of a brand name already registered in another person's name bars small-scale industry exemption, even where the assessee adopts only part of that mark. The goods were manufactured under the mark TIP TOP, which had been registered earlier in another's name, and the assessee commenced business later. A difference in logo did not make the mark distinct for exemption purposes. On that basis, the SSI exemption was denied and the demand was upheld on merits. en-us Wed, 06 Apr 2011 00:00:00 +0530 Tue, 31 Jan 2012 07:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208820 Use of a brand name already registered in another person's name bars small-scale industry exemption, even where the assessee adopts only part of that mark. The goods were manufactured under the mark TIP TOP, which had been registered earlier in another's name, and the assessee commenced business later. A difference in logo did not make the mark distinct for exemption purposes. On that basis, the SSI exemption was denied and the demand was upheld on merits. Case-Laws Central Excise Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208820