https://www.taxtmi.com/caselaws?id=101836 SSI exemption for goods cleared under the brand name "NULON" was unavailable because the appellant did not establish that the mark belonged to it in law during the relevant period; registration in the name of an individual director or permission given to another entity to use the mark did not make the brand the company's own. Appropriation of cash security towards redemption fine was upheld because, after re-determination of value and quantity, the fine in lieu of confiscation could validly be adjusted against the security, and Section 34 of the Central Excise Act, 1944 does not require any fixed nexus between redemption fine and the value of the goods. en-us Tue, 04 Sep 2001 00:00:00 +0530 Sat, 11 Feb 2012 12:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101836 SSI exemption for goods cleared under the brand name "NULON" was unavailable because the appellant did not establish that the mark belonged to it in law during the relevant period; registration in the name of an individual director or permission given to another entity to use the mark did not make the brand the company's own. Appropriation of cash security towards redemption fine was upheld because, after re-determination of value and quantity, the fine in lieu of confiscation could validly be adjusted against the security, and Section 34 of the Central Excise Act, 1944 does not require any fixed nexus between redemption fine and the value of the goods. Case-Laws Central Excise Tue, 04 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101836