https://www.taxtmi.com/caselaws?id=258193 Amendment of the SSI exemption notification broadened the disqualification from goods physically affixed with another person's mark to goods merely bearing that brand name, so authorisation to use the brand did not preserve eligibility; the exemption was therefore unavailable and the duty demand stood. Penalty was nevertheless unsustainable because non-payment arose from a bona fide belief based on earlier interpretations of the unamended provision, and such conduct was not treated as contumacious. en-us Wed, 11 Mar 2015 00:00:00 +0530 Thu, 25 Jun 2015 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258193 Amendment of the SSI exemption notification broadened the disqualification from goods physically affixed with another person's mark to goods merely bearing that brand name, so authorisation to use the brand did not preserve eligibility; the exemption was therefore unavailable and the duty demand stood. Penalty was nevertheless unsustainable because non-payment arose from a bona fide belief based on earlier interpretations of the unamended provision, and such conduct was not treated as contumacious. Case-Laws Central Excise Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258193