https://www.taxtmi.com/caselaws?id=90602 Use of another concern's brand name bars small scale exemption under Notification No. 1/93-C.E. where the assessee admits such use and the record is corroborated by the other concern's statement. On those facts, the exemption claim could not be sustained and the duty liability remained confirmed. The penalty was considered excessive on the circumstances and was reduced to Rs. 7,500, while the substantive demand was left intact. en-us Fri, 11 Jul 1997 00:00:00 +0530 Mon, 10 Oct 2011 12:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90602 Use of another concern's brand name bars small scale exemption under Notification No. 1/93-C.E. where the assessee admits such use and the record is corroborated by the other concern's statement. On those facts, the exemption claim could not be sustained and the duty liability remained confirmed. The penalty was considered excessive on the circumstances and was reduced to Rs. 7,500, while the substantive demand was left intact. Case-Laws Central Excise Fri, 11 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90602