https://www.taxtmi.com/caselaws?id=92038 Reed type frequency meters cleared to another manufacturer were treated as marketable excisable goods because they were capable of sale, even though the buyer later carried out testing and quality checks. Embossing the buyer's mark "AE" was treated as use of the buyer's brand name, so the small-scale exemption claim failed. On that basis, the duty demand was sustained. The absence of mala fide justified partial relief on ancillary consequences: confiscation of plant and machinery was set aside as harsh, and the personal penalty and redemption fines were reduced. en-us Sat, 20 Jun 1998 00:00:00 +0530 Mon, 24 Oct 2011 11:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92038 Reed type frequency meters cleared to another manufacturer were treated as marketable excisable goods because they were capable of sale, even though the buyer later carried out testing and quality checks. Embossing the buyer's mark "AE" was treated as use of the buyer's brand name, so the small-scale exemption claim failed. On that basis, the duty demand was sustained. The absence of mala fide justified partial relief on ancillary consequences: confiscation of plant and machinery was set aside as harsh, and the personal penalty and redemption fines were reduced. Case-Laws Central Excise Sat, 20 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92038