https://www.taxtmi.com/caselaws?id=97595 Small-scale industry exemption under Notification No. 1/93 was unavailable where the rear axles bore the brand name of an ineligible person, because the record did not show that use of the brand name "INALSA" had ceased after the amended arrangement. Continued use through classification lists and supplies meant the condition for exemption was not satisfied, so the duty demand was sustained. On penalty, the liability finding remained unchanged, but the surrounding facts justified moderation, and the penalty was reduced from Rs. 50,000 to Rs. 25,000. en-us Mon, 21 Aug 2000 00:00:00 +0530 Tue, 17 Jan 2012 13:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97595 Small-scale industry exemption under Notification No. 1/93 was unavailable where the rear axles bore the brand name of an ineligible person, because the record did not show that use of the brand name "INALSA" had ceased after the amended arrangement. Continued use through classification lists and supplies meant the condition for exemption was not satisfied, so the duty demand was sustained. On penalty, the liability finding remained unchanged, but the surrounding facts justified moderation, and the penalty was reduced from Rs. 50,000 to Rs. 25,000. Case-Laws Central Excise Mon, 21 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97595