https://www.taxtmi.com/caselaws?id=124881 Small scale industry exemption was examined in relation to paints cleared under a trading agency's brand name, together with the sustainability of duty demand and penalties under section 11AC of the Central Excise Act, 1944 and rule 209A of the Central Excise Rules, 1944. The trading agency's partner filed an affidavit denying ownership of the brand name, and a similar statement before Sales Tax authorities was relied upon by the appellate authority. As the Department produced no independent evidence proving that the brand belonged to another person, and the manager's statement had been retracted by affidavit, the factual basis for denying exemption and imposing penalty did not survive. The demand and penalties were held unsustainable. en-us Thu, 15 Jan 2009 00:00:00 +0530 Tue, 16 Oct 2012 17:07:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124881 Small scale industry exemption was examined in relation to paints cleared under a trading agency's brand name, together with the sustainability of duty demand and penalties under section 11AC of the Central Excise Act, 1944 and rule 209A of the Central Excise Rules, 1944. The trading agency's partner filed an affidavit denying ownership of the brand name, and a similar statement before Sales Tax authorities was relied upon by the appellate authority. As the Department produced no independent evidence proving that the brand belonged to another person, and the manager's statement had been retracted by affidavit, the factual basis for denying exemption and imposing penalty did not survive. The demand and penalties were held unsustainable. Case-Laws Central Excise Thu, 15 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124881