https://www.taxtmi.com/caselaws?id=210658 SSI exemption is unavailable where specified goods are cleared under a brand name belonging to another person, and a limited licence to use the mark does not displace the other owner's rights. Non-disclosure of that material fact to the department was treated as suppression with intent to evade duty, making confiscation and mandatory penalty sustainable. The decision also emphasises that redemption fine must be proportionate to the facts; a fine equal to the goods' value was considered excessive and was reduced to a nominal amount. en-us Tue, 26 Jul 2011 00:00:00 +0530 Sat, 10 Aug 2013 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210658 SSI exemption is unavailable where specified goods are cleared under a brand name belonging to another person, and a limited licence to use the mark does not displace the other owner's rights. Non-disclosure of that material fact to the department was treated as suppression with intent to evade duty, making confiscation and mandatory penalty sustainable. The decision also emphasises that redemption fine must be proportionate to the facts; a fine equal to the goods' value was considered excessive and was reduced to a nominal amount. Case-Laws Central Excise Tue, 26 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210658