https://www.taxtmi.com/caselaws?id=259049 SSI exemption under Notification No. 9/2003-CE was denied because the zip fasteners cleared by the assessee themselves bore another person's brand or trade name; it was irrelevant that the sliders were supplied by that person or that the brand was not physically affixed by the assessee. The duty demand was therefore sustained. Penalties on the assessee and its Managing Director were set aside because the dispute was only on interpretation of the exemption notification and there was no evidence of suppression of facts or intent to evade duty. en-us Wed, 04 Feb 2015 00:00:00 +0530 Tue, 28 Apr 2015 06:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259049 SSI exemption under Notification No. 9/2003-CE was denied because the zip fasteners cleared by the assessee themselves bore another person's brand or trade name; it was irrelevant that the sliders were supplied by that person or that the brand was not physically affixed by the assessee. The duty demand was therefore sustained. Penalties on the assessee and its Managing Director were set aside because the dispute was only on interpretation of the exemption notification and there was no evidence of suppression of facts or intent to evade duty. Case-Laws Central Excise Wed, 04 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259049