https://www.taxtmi.com/caselaws?id=337331 Small scale exemption was examined in relation to use of the mark "rollin" by a group concern. The Tribunal treated the mark as a brand name because it was used in relation to goods to indicate a trade connection, and the definition covered registered and unregistered marks alike. The fact that the mark was unregistered was therefore irrelevant. It also noted that another group concern had already availed the exemption using the same mark, supporting the view that the appellant's use was not eligible for the small scale exemption on the facts found, although the appeal was ultimately allowed. en-us Wed, 07 Dec 2016 00:00:00 +0530 Sat, 07 Jan 2017 10:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337331 Small scale exemption was examined in relation to use of the mark "rollin" by a group concern. The Tribunal treated the mark as a brand name because it was used in relation to goods to indicate a trade connection, and the definition covered registered and unregistered marks alike. The fact that the mark was unregistered was therefore irrelevant. It also noted that another group concern had already availed the exemption using the same mark, supporting the view that the appellant's use was not eligible for the small scale exemption on the facts found, although the appeal was ultimately allowed. Case-Laws Central Excise Wed, 07 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337331