https://www.taxtmi.com/caselaws?id=124515 Clearing branded goods in breach of small scale exemption conditions attracted penalty because the assessee could not claim exemption for cough drops sold under another's brand name. Knowledge of the notification conditions was presumed, and the plea under Section 11B(2) of the Central Excise Act did not assist the assessee; the conduct was treated as wilful suppression. Penalty under Section 11AC was therefore sustainable, although the adjudicating authority could reduce the quantum where leniency was justified on the facts. The penalty was reduced to Rs. 15,000. en-us Wed, 24 Jan 2007 00:00:00 +0530 Mon, 01 Oct 2012 13:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124515 Clearing branded goods in breach of small scale exemption conditions attracted penalty because the assessee could not claim exemption for cough drops sold under another's brand name. Knowledge of the notification conditions was presumed, and the plea under Section 11B(2) of the Central Excise Act did not assist the assessee; the conduct was treated as wilful suppression. Penalty under Section 11AC was therefore sustainable, although the adjudicating authority could reduce the quantum where leniency was justified on the facts. The penalty was reduced to Rs. 15,000. Case-Laws Central Excise Wed, 24 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124515