https://www.taxtmi.com/caselaws?id=187982 Specified goods bearing another person's brand name were held outside the small scale industry exemption, because the relevant notifications denied relief where the goods carried a brand name or trade name of another person. The goods prominently displayed the mark "KUMAR", which was registered in the name of another concern, and the exemption was lost on that basis. The interpretation followed Supreme Court authority that the bar applies once another person's brand name is used on the goods, even if the mark is registered for the same goods. The demand was therefore sustained. en-us Wed, 23 Dec 2009 00:00:00 +0530 Tue, 15 Nov 2016 10:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187982 Specified goods bearing another person's brand name were held outside the small scale industry exemption, because the relevant notifications denied relief where the goods carried a brand name or trade name of another person. The goods prominently displayed the mark "KUMAR", which was registered in the name of another concern, and the exemption was lost on that basis. The interpretation followed Supreme Court authority that the bar applies once another person's brand name is used on the goods, even if the mark is registered for the same goods. The demand was therefore sustained. Case-Laws Central Excise Wed, 23 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187982