https://www.taxtmi.com/caselaws?id=50268 Small scale exemption under Notification No. 1/93-C.E. was unavailable for specified goods sold under a brand name or trade name belonging to another person who was not eligible for the exemption. The biscuits were marketed under "Meghraj", which the record showed was the registered trade mark of another company and not registered in the appellants' name. The decisive test was ownership of the brand name, and the fact that the other owner was not a working unit or that registration proceedings were pending did not change that position. The denial of small scale exemption was therefore in law. en-us Tue, 11 Apr 2000 00:00:00 +0530 Fri, 20 Aug 2010 16:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50268 Small scale exemption under Notification No. 1/93-C.E. was unavailable for specified goods sold under a brand name or trade name belonging to another person who was not eligible for the exemption. The biscuits were marketed under "Meghraj", which the record showed was the registered trade mark of another company and not registered in the appellants' name. The decisive test was ownership of the brand name, and the fact that the other owner was not a working unit or that registration proceedings were pending did not change that position. The denial of small scale exemption was therefore in law. Case-Laws Central Excise Tue, 11 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50268