https://www.taxtmi.com/caselaws?id=1696 Use of a brand name registered in the individual name of a company director does not amount to use of another person's brand name for denying small scale exemption. On the facts, the mark "Paras" was registered in the director's name in relation to the relevant goods, and the Tribunal held that the company's use of that mark did not disentitle it to SSI exemption. As the exemption was available, the duty demand and equal penalty were unsustainable and were set aside. en-us Tue, 10 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1696 Use of a brand name registered in the individual name of a company director does not amount to use of another person's brand name for denying small scale exemption. On the facts, the mark "Paras" was registered in the director's name in relation to the relevant goods, and the Tribunal held that the company's use of that mark did not disentitle it to SSI exemption. As the exemption was available, the duty demand and equal penalty were unsustainable and were set aside. Case-Laws Central Excise Tue, 10 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1696