https://www.taxtmi.com/caselaws?id=101837 Goods cleared under the brand name "NULON" did not qualify for small scale industry exemption because the appellant-company failed to show that the brand name belonged to it during the relevant period; a registration in the name of an individual director and a prior arrangement with another concern did not establish ownership by the company, which is a separate legal entity. Appropriation of cash security towards redemption fine imposed in lieu of confiscation was also sustained, as the earlier objection was only consequential to remand and no legal basis was shown to require a fixed nexus between the fine and the value of the goods once that value had been determined. 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=101837 Goods cleared under the brand name "NULON" did not qualify for small scale industry exemption because the appellant-company failed to show that the brand name belonged to it during the relevant period; a registration in the name of an individual director and a prior arrangement with another concern did not establish ownership by the company, which is a separate legal entity. Appropriation of cash security towards redemption fine imposed in lieu of confiscation was also sustained, as the earlier objection was only consequential to remand and no legal basis was shown to require a fixed nexus between the fine and the value of the goods once that value had been determined. Case-Laws Central Excise Tue, 04 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101837