https://www.taxtmi.com/caselaws?id=110942 Small scale industry exemption could not be denied where the record did not establish that clearances, including unaccounted goods, exceeded the prescribed limit in any financial year; the demand based on crossing the limit was therefore unsustainable. The exemption also could not be refused on the ground of use of another person's brand name, because there was no tangible evidence that the brand belonged to someone else or that ownership by another trader or manufacturer was proved. On both grounds, the consequential confiscation and penalty were also unsustainable, and consequential relief followed. en-us Fri, 20 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 12:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110942 Small scale industry exemption could not be denied where the record did not establish that clearances, including unaccounted goods, exceeded the prescribed limit in any financial year; the demand based on crossing the limit was therefore unsustainable. The exemption also could not be refused on the ground of use of another person's brand name, because there was no tangible evidence that the brand belonged to someone else or that ownership by another trader or manufacturer was proved. On both grounds, the consequential confiscation and penalty were also unsustainable, and consequential relief followed. Case-Laws Central Excise Fri, 20 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110942