https://www.taxtmi.com/caselaws?id=95491 Use of another appellant's brand name on different goods did not by itself bar small scale industry exemption where the brand owner manufactured distinct goods and the record did not show that the assessees produced the same goods. The exemption was therefore available and denial of it was unsustainable. Confiscation, duty demand, and penalties could not be upheld because the goods were found in the factory premises and there was no proof of removal, non-accountal, or reliable evidence of supply to a trader. On that basis, the confiscation orders, duty demands, and penalties were set aside. en-us Wed, 07 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 18:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95491 Use of another appellant's brand name on different goods did not by itself bar small scale industry exemption where the brand owner manufactured distinct goods and the record did not show that the assessees produced the same goods. The exemption was therefore available and denial of it was unsustainable. Confiscation, duty demand, and penalties could not be upheld because the goods were found in the factory premises and there was no proof of removal, non-accountal, or reliable evidence of supply to a trader. On that basis, the confiscation orders, duty demands, and penalties were set aside. Case-Laws Central Excise Wed, 07 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95491