https://www.taxtmi.com/caselaws?id=102769 Small scale exemption under Notification No. 1/93-C.E. was unavailable because the goods bore the brand name of another person, and the alleged assignment deed was treated as an afterthought on the surrounding facts. The duty demand was therefore maintained, subject to recomputation in line with the applicable larger bench decision. On penalties, the proprietary concern's penalty was upheld but reduced, the proprietor's separate penalty was set aside, and the trading unit's penalty was sustained at a reduced amount because it knowingly dealt with goods cleared in breach of the exemption conditions. The seized goods were liable to confiscation, but the redemption fine was reduced. en-us Tue, 30 Apr 2002 00:00:00 +0530 Thu, 16 Feb 2012 10:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102769 Small scale exemption under Notification No. 1/93-C.E. was unavailable because the goods bore the brand name of another person, and the alleged assignment deed was treated as an afterthought on the surrounding facts. The duty demand was therefore maintained, subject to recomputation in line with the applicable larger bench decision. On penalties, the proprietary concern's penalty was upheld but reduced, the proprietor's separate penalty was set aside, and the trading unit's penalty was sustained at a reduced amount because it knowingly dealt with goods cleared in breach of the exemption conditions. The seized goods were liable to confiscation, but the redemption fine was reduced. Case-Laws Central Excise Tue, 30 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102769