https://www.taxtmi.com/caselaws?id=339869 Small scale exemption under Notification No. 8/2001-CE could not be denied merely because the goods bore another person's brand name. The exclusion applies only where the brand or trade name is used in a manner indicating a connection in the course of trade, supported by facts showing financial, commercial, or similar linkage or an intent to trade on another's reputation. In the absence of such evidence, ownership or registration of the mark by someone else was insufficient. The denial of exemption was therefore unsustainable, and the order was set aside. en-us Wed, 01 Feb 2017 00:00:00 +0530 Wed, 08 Mar 2017 08:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339869 Small scale exemption under Notification No. 8/2001-CE could not be denied merely because the goods bore another person's brand name. The exclusion applies only where the brand or trade name is used in a manner indicating a connection in the course of trade, supported by facts showing financial, commercial, or similar linkage or an intent to trade on another's reputation. In the absence of such evidence, ownership or registration of the mark by someone else was insufficient. The denial of exemption was therefore unsustainable, and the order was set aside. Case-Laws Central Excise Wed, 01 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339869