https://www.taxtmi.com/caselaws?id=96177 Affixing goods with another person's brand name or trade name, even alongside the manufacturer's own mark, falls within the exclusion in Notification No. 1/93-C.E. and bars small-scale exemption; the duty demand was upheld. Suppression of manufacture and clearance from the Department attracts the extended period of limitation for central excise demand, and the associated confiscation and penalty were sustained. On quantum, the penalty and redemption fine were moderated and reduced to Rs. 20,000 each. en-us Wed, 09 May 2001 00:00:00 +0530 Sat, 17 Dec 2011 17:39:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96177 Affixing goods with another person's brand name or trade name, even alongside the manufacturer's own mark, falls within the exclusion in Notification No. 1/93-C.E. and bars small-scale exemption; the duty demand was upheld. Suppression of manufacture and clearance from the Department attracts the extended period of limitation for central excise demand, and the associated confiscation and penalty were sustained. On quantum, the penalty and redemption fine were moderated and reduced to Rs. 20,000 each. Case-Laws Central Excise Wed, 09 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96177