https://www.taxtmi.com/caselaws?id=109835 Goods marketed in a manner indicating trade connection with another person's brand name were held to fall outside the small scale industry exemption under Notification No. 1/93-C.E.; the Tribunal found that the brand name "Kemfin" belonged to another concern and that the product presentation supported denial of the exemption. The plea of long use and acquiescence was treated as a trademark matter and did not displace the excise finding on the record. The assessable value was required to be recomputed on a cum-duty basis because the sale price represented the gross realisation, and penalty was attracted for clearance without duty, though it was reduced in amount. en-us Wed, 16 Apr 2003 00:00:00 +0530 Thu, 12 Apr 2012 12:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109835 Goods marketed in a manner indicating trade connection with another person's brand name were held to fall outside the small scale industry exemption under Notification No. 1/93-C.E.; the Tribunal found that the brand name "Kemfin" belonged to another concern and that the product presentation supported denial of the exemption. The plea of long use and acquiescence was treated as a trademark matter and did not displace the excise finding on the record. The assessable value was required to be recomputed on a cum-duty basis because the sale price represented the gross realisation, and penalty was attracted for clearance without duty, though it was reduced in amount. Case-Laws Central Excise Wed, 16 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109835