https://www.taxtmi.com/caselaws?id=240242 Use of a brand name registered in another person's name disentitles an assessee from small scale exemption under Notification No. 8/01-CE, even where the goods are otherwise within the relevant tariff chapter. The surrounding facts may also support an inference that the assessee knowingly adopted that brand name, so a defence based on absence of mala fide intention can fail on the evidence. Reliance on authorities dealing with remote-area use or use of one's own name will not assist where the facts show use of another's registered brand. The appeal was therefore rejected and the duty demand and related consequences were sustained. en-us Wed, 07 Aug 2013 00:00:00 +0530 Fri, 29 Nov 2013 06:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240242 Use of a brand name registered in another person's name disentitles an assessee from small scale exemption under Notification No. 8/01-CE, even where the goods are otherwise within the relevant tariff chapter. The surrounding facts may also support an inference that the assessee knowingly adopted that brand name, so a defence based on absence of mala fide intention can fail on the evidence. Reliance on authorities dealing with remote-area use or use of one's own name will not assist where the facts show use of another's registered brand. The appeal was therefore rejected and the duty demand and related consequences were sustained. Case-Laws Central Excise Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240242