As per case facts, M/s Grasim Industries Ltd.'s subsidiary used its holding company's name on cement bags. The Central Excise Commissioner denied them an excise duty exemption, citing a notification ... condition against using another person's brand or trade name. The Tribunal reversed this, relying on previous judgments. The Commissioner appealed to the Supreme Court. The question arose whether the display of the holding company's name constituted a "brand name or trade name of another person" under Notification No. 5/98 CE, thereby making the manufacturer ineligible for exemption. Finally, the Supreme Court ruled that the Tribunal's interpretation was erroneous. The Court clarified that "brand name or trade name" includes any writing used to indicate a trade connection between the product and another person. Since the Respondents used the holding company's name to indicate such a connection, they were not entitled to the exemption. The Tribunal's decision was set aside, but the penalty was deleted given the Tribunal's consistent misinterpretation in other cases.