https://www.taxtmi.com/caselaws?id=204429 Small-scale industry exemption under Notification No. 1/93-C.E. is unavailable where the goods bear a brand name previously declared and used by another manufacturer, because the notification bars specified goods carrying another person's brand or trade name and the assessee must strictly prove compliance with every exemption condition. The record noted prior use of the same brand names by another manufacturer, while the respondents produced no material to show that the marks were common brand names. The note also records that cum-duty pricing and penalty were not examined at the appellate stage, so those valuation and penalty issues were remanded for fresh consideration. en-us Wed, 07 Jul 2010 00:00:00 +0530 Wed, 05 Jun 2013 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204429 Small-scale industry exemption under Notification No. 1/93-C.E. is unavailable where the goods bear a brand name previously declared and used by another manufacturer, because the notification bars specified goods carrying another person's brand or trade name and the assessee must strictly prove compliance with every exemption condition. The record noted prior use of the same brand names by another manufacturer, while the respondents produced no material to show that the marks were common brand names. The note also records that cum-duty pricing and penalty were not examined at the appellate stage, so those valuation and penalty issues were remanded for fresh consideration. Case-Laws Central Excise Wed, 07 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204429