https://www.taxtmi.com/caselaws?id=211223 Branded goods affixed with another person's brand name, including a trader's brand, are treated as outside SSI exemption under Notification No. 1/93-C.E., because the owner's status as trader or manufacturer is not material. Where the dispute rests on conflicting legal views and there is no proof of fraud, wilful suppression or intent to evade, the extended limitation period, interest under Section 11AB and penalty under Section 11AC do not apply. For job-worked goods in the relevant period, valuation follows Ujagar Prints on cost of raw material plus job charges and manufacturing profit, not the owner's sale price, requiring re-quantification of duty. Penalty under Rule 209A is unavailable without knowing dealing in liable goods. en-us Wed, 18 May 2011 00:00:00 +0530 Tue, 11 Jun 2013 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211223 Branded goods affixed with another person's brand name, including a trader's brand, are treated as outside SSI exemption under Notification No. 1/93-C.E., because the owner's status as trader or manufacturer is not material. Where the dispute rests on conflicting legal views and there is no proof of fraud, wilful suppression or intent to evade, the extended limitation period, interest under Section 11AB and penalty under Section 11AC do not apply. For job-worked goods in the relevant period, valuation follows Ujagar Prints on cost of raw material plus job charges and manufacturing profit, not the owner's sale price, requiring re-quantification of duty. Penalty under Rule 209A is unavailable without knowing dealing in liable goods. Case-Laws Central Excise Wed, 18 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211223