https://www.taxtmi.com/caselaws?id=50616 A small-scale industry exemption under Notification No. 175/86-CE cannot be denied merely because goods bear a mark or name. The decisive question is whether the mark is the brand or trade name of another person so as to indicate a barred trade connection. On the facts, the mark "Meet National" was not shown to be another person's registered trade name, and it did not by itself establish the prohibited connection. The Tribunal therefore held that the assessee remained eligible for the exemption and the denial was unsustainable, with consequential relief available according to law. en-us Tue, 01 May 2001 00:00:00 +0530 Mon, 23 Aug 2010 18:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50616 A small-scale industry exemption under Notification No. 175/86-CE cannot be denied merely because goods bear a mark or name. The decisive question is whether the mark is the brand or trade name of another person so as to indicate a barred trade connection. On the facts, the mark "Meet National" was not shown to be another person's registered trade name, and it did not by itself establish the prohibited connection. The Tribunal therefore held that the assessee remained eligible for the exemption and the denial was unsustainable, with consequential relief available according to law. Case-Laws Central Excise Tue, 01 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50616