https://www.taxtmi.com/caselaws?id=206390 The Tribunal held that the mark "Bharti Airtel" on goods constituted a brand name, entitling the appellant to SSI exemption. It was determined that the goods marked with the name should be treated as branded, leading to the exclusion of clearances made to Bharti Airtel Ltd. from the aggregate value for SSI exemption. The Tribunal also found that clubbing branded and unbranded goods for duty calculation was unjustified. Penalties and interest on duty demand were set aside as there was no misdeclaration by the appellant, and the invocation of the extended period for demand and penalties was deemed unwarranted. The appeals were allowed. en-us Mon, 08 Nov 2010 00:00:00 +0530 Mon, 31 Oct 2011 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206390 The Tribunal held that the mark "Bharti Airtel" on goods constituted a brand name, entitling the appellant to SSI exemption. It was determined that the goods marked with the name should be treated as branded, leading to the exclusion of clearances made to Bharti Airtel Ltd. from the aggregate value for SSI exemption. The Tribunal also found that clubbing branded and unbranded goods for duty calculation was unjustified. Penalties and interest on duty demand were set aside as there was no misdeclaration by the appellant, and the invocation of the extended period for demand and penalties was deemed unwarranted. The appeals were allowed. Case-Laws Central Excise Mon, 08 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206390