https://www.taxtmi.com/caselaws?id=52532 Small scale exemption under Notification No. 1/93-C.E. could not be denied merely because the goods bore the expression "Varco Sara India (P) Ltd.", as that composite wording was not treated as another person's brand name simply because it contained a matching element. The revenue had to show that the name on the goods belonged to another person in the relevant sense, and that burden was not satisfied. Clubbing of clearances with another unit was also rejected because the demand against the other unit had not been pursued in a manner that would justify clubbing against the respondent alone. The respondent was therefore treated as an independent manufacturer entitled to SSI benefit. en-us Tue, 16 Sep 2003 00:00:00 +0530 Mon, 08 Jul 2024 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52532 Small scale exemption under Notification No. 1/93-C.E. could not be denied merely because the goods bore the expression "Varco Sara India (P) Ltd.", as that composite wording was not treated as another person's brand name simply because it contained a matching element. The revenue had to show that the name on the goods belonged to another person in the relevant sense, and that burden was not satisfied. Clubbing of clearances with another unit was also rejected because the demand against the other unit had not been pursued in a manner that would justify clubbing against the respondent alone. The respondent was therefore treated as an independent manufacturer entitled to SSI benefit. Case-Laws Central Excise Tue, 16 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52532