https://www.taxtmi.com/caselaws?id=209116 Penalty under the Central Excise framework was found sustainable where the assessee knowingly claimed SSI exemption despite using another person's brand name and continuing the claim until departmental verification. The un-retracted statement of the Director, the royalty arrangement, and the absence of evidence for the carry-bag explanation supported the finding that the claim was not bona fide. Payment of duty before the show cause notice, without interest, did not remove the basis for penalty. On the established contravention, the statutory penalty under Section 11AC was held to apply once the conditions for its invocation were met. en-us Thu, 17 Mar 2011 00:00:00 +0530 Tue, 30 Jul 2013 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209116 Penalty under the Central Excise framework was found sustainable where the assessee knowingly claimed SSI exemption despite using another person's brand name and continuing the claim until departmental verification. The un-retracted statement of the Director, the royalty arrangement, and the absence of evidence for the carry-bag explanation supported the finding that the claim was not bona fide. Payment of duty before the show cause notice, without interest, did not remove the basis for penalty. On the established contravention, the statutory penalty under Section 11AC was held to apply once the conditions for its invocation were met. Case-Laws Central Excise Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209116