https://www.taxtmi.com/caselaws?id=95352 Contemporaneous evidence showed that the goods were marketed under the brand name "Kemolit S-3" during the relevant period, including an authorised signatory's admission and direction slips instructing discontinuance of the brand name on bags. On that basis, the clearances were treated as branded goods, so the small scale industry exemption for unbranded clearances was not available for that period. The later discontinuance of the brand name did not affect liability for the earlier clearances, and the duty and penalty were sustained. en-us Tue, 26 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 14:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95352 Contemporaneous evidence showed that the goods were marketed under the brand name "Kemolit S-3" during the relevant period, including an authorised signatory's admission and direction slips instructing discontinuance of the brand name on bags. On that basis, the clearances were treated as branded goods, so the small scale industry exemption for unbranded clearances was not available for that period. The later discontinuance of the brand name did not affect liability for the earlier clearances, and the duty and penalty were sustained. Case-Laws Central Excise Tue, 26 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95352