https://www.taxtmi.com/caselaws?id=242152 The Tribunal allowed the appeal in favor of the appellants, who were manufacturing valves and cocks under the brand name 'Kirti' and availing the small scale exemption notification. The Tribunal found that using the same brand name on different products did not violate the exemption notification. The appeal was allowed on the point of time bar for demand quantification, with the remaining demand to be assessed within the limitation period. The Tribunal also set aside the confiscation of goods and imposition of penalties, ruling in favor of the appellants. en-us Wed, 10 Apr 2013 00:00:00 +0530 Thu, 09 Jan 2014 09:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242152 The Tribunal allowed the appeal in favor of the appellants, who were manufacturing valves and cocks under the brand name 'Kirti' and availing the small scale exemption notification. The Tribunal found that using the same brand name on different products did not violate the exemption notification. The appeal was allowed on the point of time bar for demand quantification, with the remaining demand to be assessed within the limitation period. The Tribunal also set aside the confiscation of goods and imposition of penalties, ruling in favor of the appellants. Case-Laws Central Excise Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242152