https://www.taxtmi.com/caselaws?id=50834 Small-scale exemption under Notification No. 175/86-C.E. and Notification No. 1/93-C.E. was unavailable only where the goods bore the brand name or trade name of another person who was not eligible for the exemption. On the facts, the brand name "Bentex" was not shown to belong to another person after dissolution of the partnership, because the firm had ceased to exist and the subsequent agreement indicated shared use among the partners. The continued trade-mark registration in the dissolved firm's name was not decisive. The revenue therefore failed to establish that the assessees used another person's brand name, and denial of SSI exemption on that basis was not sustainable. en-us Tue, 23 Oct 2001 00:00:00 +0530 Thu, 23 Jul 2026 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50834 Small-scale exemption under Notification No. 175/86-C.E. and Notification No. 1/93-C.E. was unavailable only where the goods bore the brand name or trade name of another person who was not eligible for the exemption. On the facts, the brand name "Bentex" was not shown to belong to another person after dissolution of the partnership, because the firm had ceased to exist and the subsequent agreement indicated shared use among the partners. The continued trade-mark registration in the dissolved firm's name was not decisive. The revenue therefore failed to establish that the assessees used another person's brand name, and denial of SSI exemption on that basis was not sustainable. Case-Laws Central Excise Tue, 23 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50834