https://www.taxtmi.com/caselaws?id=118393 Use of a company logo on the pouch was treated as brand name or trade name use under the exemption notification, because the mark identified the goods with the assessee and indicated a commercial connection, even though the product name was absent. On that basis, the duty and interest demand was sustained. Penalty under Rule 25 was, however, not justified where the dispute was purely interpretative and the assessee acted under a bona fide belief, so the penalty was deleted. en-us Thu, 06 Apr 2006 00:00:00 +0530 Sat, 30 Jun 2012 13:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118393 Use of a company logo on the pouch was treated as brand name or trade name use under the exemption notification, because the mark identified the goods with the assessee and indicated a commercial connection, even though the product name was absent. On that basis, the duty and interest demand was sustained. Penalty under Rule 25 was, however, not justified where the dispute was purely interpretative and the assessee acted under a bona fide belief, so the penalty was deleted. Case-Laws Central Excise Thu, 06 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118393