https://www.taxtmi.com/caselaws?id=293735 Exemption under the relevant excise notifications can be denied only where the mark used by a manufacturer is shown to be a brand name or trade name of another person, meaning it indicates a trade connection with that person. Mere use of a logo or name is insufficient unless it is proved to carry the requisite goodwill, market association, or commercial linkage to the other entity. On the facts discussed, there was no evidence that the manufacturer derived goodwill or market enhancement from the alleged mark, nor that its use was unauthorised. The discussion also notes that clubbing of clearances to impose duty and penalties was not justified on that basis. en-us Tue, 08 May 2018 00:00:00 +0530 Sat, 27 Feb 2021 11:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293735 Exemption under the relevant excise notifications can be denied only where the mark used by a manufacturer is shown to be a brand name or trade name of another person, meaning it indicates a trade connection with that person. Mere use of a logo or name is insufficient unless it is proved to carry the requisite goodwill, market association, or commercial linkage to the other entity. On the facts discussed, there was no evidence that the manufacturer derived goodwill or market enhancement from the alleged mark, nor that its use was unauthorised. The discussion also notes that clubbing of clearances to impose duty and penalties was not justified on that basis. Case-Laws Central Excise Tue, 08 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293735