https://www.taxtmi.com/caselaws?id=107429 The Tribunal upheld the adjudication order for confiscation of goods found in excess, demand of duty for branded goods, and imposition of penalty. The appellants' claim for small scale exemption was denied due to admitting clearance of goods with the 'OPEX' brand. They were not granted Modvat credit or abatement of duty. The matter of goods cleared with the 'OPEX' brand was remanded for further verification, specifically regarding generating sets. The redemption fine was reduced from Rs. 2.27 lakh to Rs. 75,000 to serve the interests of justice. en-us Fri, 06 Sep 2002 00:00:00 +0530 Thu, 22 Mar 2012 13:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107429 The Tribunal upheld the adjudication order for confiscation of goods found in excess, demand of duty for branded goods, and imposition of penalty. The appellants' claim for small scale exemption was denied due to admitting clearance of goods with the 'OPEX' brand. They were not granted Modvat credit or abatement of duty. The matter of goods cleared with the 'OPEX' brand was remanded for further verification, specifically regarding generating sets. The redemption fine was reduced from Rs. 2.27 lakh to Rs. 75,000 to serve the interests of justice. Case-Laws Central Excise Fri, 06 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107429