https://www.taxtmi.com/caselaws?id=440085 Use of the family surname "Mankoo" on goods did not, on these facts, amount to use of another person's brand name for denying small scale industry exemption under Notification No. 08/2003-CE. The notification treats a brand name or trade name as a name or mark indicating a trade connection, whether registered or unregistered, but the surname had been used by multiple family business entities for years without objection from the alleged registered owner. It was therefore treated as a family name rather than appropriation of an external brand, and the departmental authorities cited were distinguished on facts. The SSI exemption was held available. en-us Fri, 07 Jul 2023 00:00:00 +0530 Mon, 10 Jul 2023 07:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440085 Use of the family surname "Mankoo" on goods did not, on these facts, amount to use of another person's brand name for denying small scale industry exemption under Notification No. 08/2003-CE. The notification treats a brand name or trade name as a name or mark indicating a trade connection, whether registered or unregistered, but the surname had been used by multiple family business entities for years without objection from the alleged registered owner. It was therefore treated as a family name rather than appropriation of an external brand, and the departmental authorities cited were distinguished on facts. The SSI exemption was held available. Case-Laws Central Excise Fri, 07 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440085