https://www.taxtmi.com/caselaws?id=343704 Small Scale Industry exemption was available because the goods cleared under the mark TRANSPADE were not shown to bear a brand name belonging to another person. The notification barred the benefit only where the specified goods carried another person's brand or trade name, and the record did not establish exclusive third-party ownership of TRANSPADE. The mark was used by the appellant and also by the proprietorship concern of the appellant's Managing Director, which undermined the Revenue's case that the appellant had adopted someone else's brand name. On that basis, denial of the exemption was found unsustainable. en-us Mon, 30 Jan 2017 00:00:00 +0530 Wed, 31 May 2017 07:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343704 Small Scale Industry exemption was available because the goods cleared under the mark TRANSPADE were not shown to bear a brand name belonging to another person. The notification barred the benefit only where the specified goods carried another person's brand or trade name, and the record did not establish exclusive third-party ownership of TRANSPADE. The mark was used by the appellant and also by the proprietorship concern of the appellant's Managing Director, which undermined the Revenue's case that the appellant had adopted someone else's brand name. On that basis, denial of the exemption was found unsustainable. Case-Laws Central Excise Mon, 30 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343704