https://www.taxtmi.com/caselaws?id=249069 Small scale exemption under Notification No. 8/2001-C.E. was unavailable where the assessee manufactured Chapter 34 goods under a brand name registered in another concern's name and did not dispute that ownership. The use of the same brand on identical goods in the same line of business supported the finding that another person's brand name was being used, and the plea of bona fide belief was rejected. A demand raised within the limitation period under Section 11A of the Central Excise Act was not defeated merely because no separate finding of mala fide intention was recorded. Duty demand, confiscation, and penalty were sustained. en-us Wed, 07 Aug 2013 00:00:00 +0530 Thu, 03 Jul 2014 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249069 Small scale exemption under Notification No. 8/2001-C.E. was unavailable where the assessee manufactured Chapter 34 goods under a brand name registered in another concern's name and did not dispute that ownership. The use of the same brand on identical goods in the same line of business supported the finding that another person's brand name was being used, and the plea of bona fide belief was rejected. A demand raised within the limitation period under Section 11A of the Central Excise Act was not defeated merely because no separate finding of mala fide intention was recorded. Duty demand, confiscation, and penalty were sustained. Case-Laws Central Excise Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249069