https://www.taxtmi.com/caselaws?id=116234 Goods bearing another person's brand name were excluded from the small scale exemption under Notification No. 16/97-C.E., so confiscation and penalty were sustainable only where ownership by others was admitted. Confiscation was upheld for goods marked Citizen and Casio because those brand names were shown to belong to third parties. For the remaining branded goods, the Revenue failed to prove that the brands belonged to another person, and the exemption could not be denied on that basis. The separate penalty on the Director was unwarranted. Accordingly, confiscation of the remaining goods was set aside, and the redemption fine and company penalty were reduced. en-us Thu, 21 Apr 2005 00:00:00 +0530 Sat, 09 Jun 2012 11:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116234 Goods bearing another person's brand name were excluded from the small scale exemption under Notification No. 16/97-C.E., so confiscation and penalty were sustainable only where ownership by others was admitted. Confiscation was upheld for goods marked Citizen and Casio because those brand names were shown to belong to third parties. For the remaining branded goods, the Revenue failed to prove that the brands belonged to another person, and the exemption could not be denied on that basis. The separate penalty on the Director was unwarranted. Accordingly, confiscation of the remaining goods was set aside, and the redemption fine and company penalty were reduced. Case-Laws Central Excise Thu, 21 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116234