https://www.taxtmi.com/caselaws?id=108867 Small scale exemption was denied because the assessee failed to prove a genuine and contemporaneous assignment of the brand name; the record indicated that the brand remained under another entity's control and the alleged transfer was not supported by reliable evidence. On limitation and penalty, the extended period was unavailable because the Department had already visited the factory and was aware of the brand-use facts, so the demand was confined to the normal period and the section 11AC penalty was set aside. The matter was remanded for fresh duty re-determination and reconsideration of penalty under rule 173Q, while confiscation was sustained with a reduced redemption fine. en-us Tue, 25 Feb 2003 00:00:00 +0530 Wed, 04 Apr 2012 13:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108867 Small scale exemption was denied because the assessee failed to prove a genuine and contemporaneous assignment of the brand name; the record indicated that the brand remained under another entity's control and the alleged transfer was not supported by reliable evidence. On limitation and penalty, the extended period was unavailable because the Department had already visited the factory and was aware of the brand-use facts, so the demand was confined to the normal period and the section 11AC penalty was set aside. The matter was remanded for fresh duty re-determination and reconsideration of penalty under rule 173Q, while confiscation was sustained with a reduced redemption fine. Case-Laws Central Excise Tue, 25 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108867