https://www.taxtmi.com/caselaws?id=375788 Family concerns using the common brand name "Vivek" were held eligible for Small Scale Industry exemption under Notification No. 8/2003-CE because the record showed a civil arrangement permitting shared use and later trademark registration in the assessees' names, indicating common ownership rather than use of another person's brand. On that basis, the bar on exemption for use of another's brand name did not apply. The Revenue's objections regarding certain clearances and export-related goods did not survive once exemption eligibility was accepted on merits, and the departmental appeals were also treated as unsustainable under the applicable monetary-limit litigation policy. en-us Mon, 07 Jan 2019 00:00:00 +0530 Tue, 26 Feb 2019 07:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375788 Family concerns using the common brand name "Vivek" were held eligible for Small Scale Industry exemption under Notification No. 8/2003-CE because the record showed a civil arrangement permitting shared use and later trademark registration in the assessees' names, indicating common ownership rather than use of another person's brand. On that basis, the bar on exemption for use of another's brand name did not apply. The Revenue's objections regarding certain clearances and export-related goods did not survive once exemption eligibility was accepted on merits, and the departmental appeals were also treated as unsustainable under the applicable monetary-limit litigation policy. Case-Laws Central Excise Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375788