https://www.taxtmi.com/caselaws?id=346989 Clearances of aluminium ingots bearing the mark "R K I" were held not to lose small-scale industry exemption merely because the mark appeared on the goods. The exemption is barred only when the mark is shown to be the brand name or trade name of another person and is used to indicate a trade connection with that person. On the record, there was no proof that "R K I" belonged to another entity, no evidence of invoicing or marketing in another's name, no showing that the unit was a dummy concern, and no customer evidence of such association. The duty demand and penalties therefore could not be sustained. en-us Mon, 21 Aug 2017 00:00:00 +0530 Sat, 26 Aug 2017 09:00:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346989 Clearances of aluminium ingots bearing the mark "R K I" were held not to lose small-scale industry exemption merely because the mark appeared on the goods. The exemption is barred only when the mark is shown to be the brand name or trade name of another person and is used to indicate a trade connection with that person. On the record, there was no proof that "R K I" belonged to another entity, no evidence of invoicing or marketing in another's name, no showing that the unit was a dummy concern, and no customer evidence of such association. The duty demand and penalties therefore could not be sustained. Case-Laws Central Excise Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346989