https://www.taxtmi.com/caselaws?id=31013 Use of a registered company name on excisable goods did not by itself disentitle the manufacturer to Small Scale Industry exemption. The department had to prove that the mark was another person's brand or trade name and that its use created a trade connection in purchasers' minds; mere coincidence with part of another mark was insufficient. On the facts, that burden was not discharged, so the exemption remained available. Because the demand rested on the same allegation, the extended period and penalty also could not be sustained. en-us Wed, 16 Apr 2008 00:00:00 +0530 Mon, 13 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31013 Use of a registered company name on excisable goods did not by itself disentitle the manufacturer to Small Scale Industry exemption. The department had to prove that the mark was another person's brand or trade name and that its use created a trade connection in purchasers' minds; mere coincidence with part of another mark was insufficient. On the facts, that burden was not discharged, so the exemption remained available. Because the demand rested on the same allegation, the extended period and penalty also could not be sustained. Case-Laws Central Excise Wed, 16 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31013