https://www.taxtmi.com/caselaws?id=51662 Use of another person's brand name under a mere licence or permission disqualifies a manufacturer from small scale industry exemption where the trade mark owner retains no transfer of ownership or proprietary interest. The exemption claim under Notification No. 8/2000 was rejected because the goods were manufactured under another's registered brand name, so the statutory condition for SSI relief was not met and duty liability was upheld. On penalty, the monetary sanction was considered unwarranted on the facts and was set aside. The article therefore states that the exemption failed on merits, while the penal part of the adjudication did not survive. en-us Tue, 12 Nov 2002 00:00:00 +0530 Mon, 27 Sep 2010 14:21:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51662 Use of another person's brand name under a mere licence or permission disqualifies a manufacturer from small scale industry exemption where the trade mark owner retains no transfer of ownership or proprietary interest. The exemption claim under Notification No. 8/2000 was rejected because the goods were manufactured under another's registered brand name, so the statutory condition for SSI relief was not met and duty liability was upheld. On penalty, the monetary sanction was considered unwarranted on the facts and was set aside. The article therefore states that the exemption failed on merits, while the penal part of the adjudication did not survive. Case-Laws Central Excise Tue, 12 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51662