https://www.taxtmi.com/caselaws?id=370398 Compulsory markings printed on jute bags under the control regime for identification, monitoring and public distribution did not amount to a brand name or branded goods for excise purposes. The Court held that such markings were mandated by law, were not voluntary trade marks or indicia of commercial origin, and did not show a trade connection between the goods and any person using the mark. In the absence of any special distinguishing feature established by the Revenue, the prior Supreme Court ruling on identical markings applied. The show cause cum demand notice for excise duty therefore could not be sustained, and relief was granted to the assessee. en-us Mon, 09 Jul 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370398 Compulsory markings printed on jute bags under the control regime for identification, monitoring and public distribution did not amount to a brand name or branded goods for excise purposes. The Court held that such markings were mandated by law, were not voluntary trade marks or indicia of commercial origin, and did not show a trade connection between the goods and any person using the mark. In the absence of any special distinguishing feature established by the Revenue, the prior Supreme Court ruling on identical markings applied. The show cause cum demand notice for excise duty therefore could not be sustained, and relief was granted to the assessee. Case-Laws Central Excise Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370398