https://www.taxtmi.com/caselaws?id=117974 The Tribunal allowed the appeal, setting aside the denial of the Small Scale Exemption Notification and the confiscation of goods. It was found that there was insufficient evidence linking the appellants to the use of the brand name in question, as labeling was done by a third party. The judgment underscores the requirement for substantial evidence and thorough investigations to establish connections in cases involving brand name usage, emphasizing the necessity of a clear link between actions and consequences in tax matters before imposing penalties or denials of exemptions. en-us Thu, 09 Mar 2006 00:00:00 +0530 Wed, 27 Jun 2012 16:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117974 The Tribunal allowed the appeal, setting aside the denial of the Small Scale Exemption Notification and the confiscation of goods. It was found that there was insufficient evidence linking the appellants to the use of the brand name in question, as labeling was done by a third party. The judgment underscores the requirement for substantial evidence and thorough investigations to establish connections in cases involving brand name usage, emphasizing the necessity of a clear link between actions and consequences in tax matters before imposing penalties or denials of exemptions. Case-Laws Central Excise Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117974