https://www.taxtmi.com/caselaws?id=91826 Goods cleared under a trader's brand name were treated as ineligible for exemption under Notification No. 175/86-C.E., because para 7 barred the benefit where the brand name belonged to a person not entitled to the exemption. The Tribunal applied the earlier precedent on branded clearances and found no evidence that the brand name belonged to the manufacturer. The duty demand was therefore sustained. On penalty, the Tribunal considered the surrounding facts and reduced it to Rs. 5,000. en-us Thu, 27 May 1999 00:00:00 +0530 Fri, 21 Oct 2011 12:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91826 Goods cleared under a trader's brand name were treated as ineligible for exemption under Notification No. 175/86-C.E., because para 7 barred the benefit where the brand name belonged to a person not entitled to the exemption. The Tribunal applied the earlier precedent on branded clearances and found no evidence that the brand name belonged to the manufacturer. The duty demand was therefore sustained. On penalty, the Tribunal considered the surrounding facts and reduced it to Rs. 5,000. Case-Laws Central Excise Thu, 27 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91826