https://www.taxtmi.com/caselaws?id=85001 Prima facie exemption under the small-scale notification was assessed by treating the brand-name restriction as applicable to the goods themselves, not merely to the carton. Where the goods were stated to bear only the appellants' own brand name and the disputed manufacturer's mark appeared only on the carton, that carton marking was considered insufficient at the interim stage to deny exemption benefit. On that basis, the appellants were granted prima facie waiver of duty and penalty, with stay of recovery pending the appeal. en-us Fri, 27 Oct 1995 00:00:00 +0530 Tue, 02 Aug 2011 11:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85001 Prima facie exemption under the small-scale notification was assessed by treating the brand-name restriction as applicable to the goods themselves, not merely to the carton. Where the goods were stated to bear only the appellants' own brand name and the disputed manufacturer's mark appeared only on the carton, that carton marking was considered insufficient at the interim stage to deny exemption benefit. On that basis, the appellants were granted prima facie waiver of duty and penalty, with stay of recovery pending the appeal. Case-Laws Central Excise Fri, 27 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85001