https://www.taxtmi.com/caselaws?id=236129 The tribunal determined that the letters "KPM" on the goods constituted a brand name of another manufacturer, as evidenced by an agreement, leading to the conclusion that the duty paid on goods bearing this brand name at the normal rate was correct. As the appellant had a valid agreement to use the brand name, they were not entitled to SSI exemption, and the duty demand was set aside. No suppression of facts was found, resulting in the dismissal of the penalty under Section 11AC. The tribunal upheld the decision, deeming the penalty not maintainable and allowing the appellant's appeal. en-us Thu, 18 Oct 2012 00:00:00 +0530 Fri, 16 Aug 2013 07:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236129 The tribunal determined that the letters "KPM" on the goods constituted a brand name of another manufacturer, as evidenced by an agreement, leading to the conclusion that the duty paid on goods bearing this brand name at the normal rate was correct. As the appellant had a valid agreement to use the brand name, they were not entitled to SSI exemption, and the duty demand was set aside. No suppression of facts was found, resulting in the dismissal of the penalty under Section 11AC. The tribunal upheld the decision, deeming the penalty not maintainable and allowing the appellant's appeal. Case-Laws Central Excise Thu, 18 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236129