https://www.taxtmi.com/caselaws?id=51874 The Tribunal set aside the decision disallowing small-scale industry benefits to a partnership firm manufacturing PVC and sports shoes, as they were using the brand name 'Sundar' claimed by another entity. The Tribunal found no conclusive evidence that 'Sundar' was registered as a brand name by the other entity and noted the firm's use of brand names like 'Sundar Climbers' on their products. As the Revenue could not prove the goods bore another person's brand name, the Tribunal allowed the firm's appeals, ruling in their favor. en-us Wed, 30 Apr 2003 00:00:00 +0530 Wed, 29 Sep 2010 10:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51874 The Tribunal set aside the decision disallowing small-scale industry benefits to a partnership firm manufacturing PVC and sports shoes, as they were using the brand name 'Sundar' claimed by another entity. The Tribunal found no conclusive evidence that 'Sundar' was registered as a brand name by the other entity and noted the firm's use of brand names like 'Sundar Climbers' on their products. As the Revenue could not prove the goods bore another person's brand name, the Tribunal allowed the firm's appeals, ruling in their favor. Case-Laws Central Excise Wed, 30 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51874