https://www.taxtmi.com/caselaws?id=270047 Small scale exemption under Notification No. 8/2002 was available because the goods did not bear the brand name or trade name of another person. The metal labels showed only the manufacturer's own name, business details and particulars, and there was no material to establish that the mark used connected the goods with any other trader. The burden to prove that exemption was barred by use of another person's brand name lay on the Department, and that burden was not discharged. The exemption was therefore upheld and the Revenue's challenge failed. en-us Mon, 02 Nov 2015 00:00:00 +0530 Wed, 08 Feb 2017 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270047 Small scale exemption under Notification No. 8/2002 was available because the goods did not bear the brand name or trade name of another person. The metal labels showed only the manufacturer's own name, business details and particulars, and there was no material to establish that the mark used connected the goods with any other trader. The burden to prove that exemption was barred by use of another person's brand name lay on the Department, and that burden was not discharged. The exemption was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Mon, 02 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270047