https://www.taxtmi.com/caselaws?id=209637 The tribunal upheld the decision that the appellant parties were not eligible for the small scale exemption due to their usage of the brand name KARAM, owned by a third party. Duty demands and penalties were confirmed, with the tribunal justifying the invocation of the extended limitation period and imposing penalties under Section 11AC. The exclusion of spares value from duty demand and a fresh calculation of cum-duty benefit were directed. Despite contentions of an ex-parte order, the tribunal ensured a thorough consideration of all issues before disposing of the appeals. en-us Thu, 12 May 2011 00:00:00 +0530 Sun, 05 Feb 2012 07:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209637 The tribunal upheld the decision that the appellant parties were not eligible for the small scale exemption due to their usage of the brand name KARAM, owned by a third party. Duty demands and penalties were confirmed, with the tribunal justifying the invocation of the extended limitation period and imposing penalties under Section 11AC. The exclusion of spares value from duty demand and a fresh calculation of cum-duty benefit were directed. Despite contentions of an ex-parte order, the tribunal ensured a thorough consideration of all issues before disposing of the appeals. Case-Laws Central Excise Thu, 12 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209637