https://www.taxtmi.com/caselaws?id=116470 The tribunal held that the respondents were not entitled to exemption under Notification No. 12/2001-C.E. for goods with a registered brand name used both for export and domestic clearance. The respondents were found liable to pay duty on clearances during the disputed period due to the use of the registered brand name domestically. The tribunal rejected the argument of the demand being time-barred, citing suppression of facts by the respondents. The duty demand and penalty against the respondents were upheld, with interest payable under Section 11AB and a reduced penalty of Rs. 50,000 under Section 11AC. The revenue's appeal was allowed, affirming duty liability and the reduced penalty amount. en-us Tue, 05 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 17:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116470 The tribunal held that the respondents were not entitled to exemption under Notification No. 12/2001-C.E. for goods with a registered brand name used both for export and domestic clearance. The respondents were found liable to pay duty on clearances during the disputed period due to the use of the registered brand name domestically. The tribunal rejected the argument of the demand being time-barred, citing suppression of facts by the respondents. The duty demand and penalty against the respondents were upheld, with interest payable under Section 11AB and a reduced penalty of Rs. 50,000 under Section 11AC. The revenue's appeal was allowed, affirming duty liability and the reduced penalty amount. Case-Laws Central Excise Tue, 05 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116470