https://www.taxtmi.com/caselaws?id=348923 A small-scale unit is not disqualified from exemption merely because the goods bear a brand name that is not shown to belong to another person. The Tribunal found no evidence that the mark used by the assessee belonged to any other manufacturer, and the record also lacked material showing common ownership, common management, or a true related-person arrangement. Relying on the departmental clarification, it held that use of a brand name not owned by another does not bar small scale exemption. The demand and penalties were therefore unsustainable. en-us Wed, 20 Sep 2017 00:00:00 +0530 Sat, 28 Oct 2017 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348923 A small-scale unit is not disqualified from exemption merely because the goods bear a brand name that is not shown to belong to another person. The Tribunal found no evidence that the mark used by the assessee belonged to any other manufacturer, and the record also lacked material showing common ownership, common management, or a true related-person arrangement. Relying on the departmental clarification, it held that use of a brand name not owned by another does not bar small scale exemption. The demand and penalties were therefore unsustainable. Case-Laws Central Excise Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348923