https://www.taxtmi.com/caselaws?id=122445 SSI exemption under Notification No. 1/93-C.E. was allowed where the mark "National" was not shown to be exclusively owned by another person and appeared to be used in the public domain without indicating a trade connection with a different proprietor. On settlement, the duty liability was recomputed after allowing SSI exemption and cum-sales tax treatment, with immunity granted from fine and penalty on disclosure and cooperation, but immunity from prosecution was refused because prosecution had already been initiated. Simple interest at 10% was also directed on the duty evaded for the relevant period, with the balance duty remaining payable. en-us Tue, 24 Dec 2002 00:00:00 +0530 Mon, 13 Aug 2012 16:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122445 SSI exemption under Notification No. 1/93-C.E. was allowed where the mark "National" was not shown to be exclusively owned by another person and appeared to be used in the public domain without indicating a trade connection with a different proprietor. On settlement, the duty liability was recomputed after allowing SSI exemption and cum-sales tax treatment, with immunity granted from fine and penalty on disclosure and cooperation, but immunity from prosecution was refused because prosecution had already been initiated. Simple interest at 10% was also directed on the duty evaded for the relevant period, with the balance duty remaining payable. Case-Laws Central Excise Tue, 24 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122445