https://www.taxtmi.com/caselaws?id=98350 The case centered on a dispute over the ownership of the brand-name "Monalisa," with allegations of tampering with statements and brand-name registration. The Commissioner's order confirmed duty demand, penalty, and interest, based on observations supporting the trading company's ownership claim. The judgment highlighted the need for expert examination of statements to determine actual ownership for small-scale exemption eligibility. The matter was remanded to the original adjudicating authority for further examination of evidence and brand-name registration status. en-us Thu, 31 Aug 2000 00:00:00 +0530 Fri, 20 Jan 2012 12:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98350 The case centered on a dispute over the ownership of the brand-name "Monalisa," with allegations of tampering with statements and brand-name registration. The Commissioner's order confirmed duty demand, penalty, and interest, based on observations supporting the trading company's ownership claim. The judgment highlighted the need for expert examination of statements to determine actual ownership for small-scale exemption eligibility. The matter was remanded to the original adjudicating authority for further examination of evidence and brand-name registration status. Case-Laws Central Excise Thu, 31 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98350