https://www.taxtmi.com/caselaws?id=94257 Under the small-scale exemption regime, continued clearances of branded goods after the 1-4-1994 amendment did not attract relief where the manufacturer used another person's brand name, so the duty demand was maintained. However, because the revenue loss had been made good before the show cause notice and Section 11AC was neither in force nor invoked, the confiscation of plant and machinery was found excessive. The confiscation was set aside and the penalty was reduced substantially, reflecting a proportionality-based moderation of the sanction while leaving the duty liability undisturbed. en-us Wed, 03 Nov 1999 00:00:00 +0530 Mon, 21 Nov 2011 12:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94257 Under the small-scale exemption regime, continued clearances of branded goods after the 1-4-1994 amendment did not attract relief where the manufacturer used another person's brand name, so the duty demand was maintained. However, because the revenue loss had been made good before the show cause notice and Section 11AC was neither in force nor invoked, the confiscation of plant and machinery was found excessive. The confiscation was set aside and the penalty was reduced substantially, reflecting a proportionality-based moderation of the sanction while leaving the duty liability undisturbed. Case-Laws Central Excise Wed, 03 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94257