https://www.taxtmi.com/caselaws?id=91678 The Tribunal held that goods cleared with another person's brand name were not eligible for small-scale exemption unless the brand name was affixed by the manufacturer. The demands were not time-barred due to the appellants' failure to disclose the brand name affixing. The Tribunal clarified the interpretation of Notification No. 175/86, emphasizing the exclusion of goods with another person's brand name. Penalties were deemed unjustified as the appellants were unaware of the notification amendment, leading to remand for reassessment of duty demand without penalties. en-us Mon, 28 Sep 1998 00:00:00 +0530 Thu, 20 Oct 2011 11:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91678 The Tribunal held that goods cleared with another person's brand name were not eligible for small-scale exemption unless the brand name was affixed by the manufacturer. The demands were not time-barred due to the appellants' failure to disclose the brand name affixing. The Tribunal clarified the interpretation of Notification No. 175/86, emphasizing the exclusion of goods with another person's brand name. Penalties were deemed unjustified as the appellants were unaware of the notification amendment, leading to remand for reassessment of duty demand without penalties. Case-Laws Central Excise Mon, 28 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91678