https://www.taxtmi.com/caselaws?id=44473 A manufacturer is denied the small-scale excise exemption under Notification No. 175/86-C.E. only where the goods bear the brand name or trade name of another person who is not eligible for the benefit. Where the mark used is the manufacturer's own registered trade mark, the exclusive right under the trade mark law means it cannot be treated as another person's brand name for Clause 7 purposes. On that basis, use of the registered mark did not disqualify the unit from the exemption, and the show-cause notices were liable to be quashed. en-us Thu, 14 May 1992 00:00:00 +0530 Sat, 26 Jun 2010 13:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44473 A manufacturer is denied the small-scale excise exemption under Notification No. 175/86-C.E. only where the goods bear the brand name or trade name of another person who is not eligible for the benefit. Where the mark used is the manufacturer's own registered trade mark, the exclusive right under the trade mark law means it cannot be treated as another person's brand name for Clause 7 purposes. On that basis, use of the registered mark did not disqualify the unit from the exemption, and the show-cause notices were liable to be quashed. Case-Laws Central Excise Thu, 14 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44473