https://www.taxtmi.com/caselaws?id=260544 Use of another person's initials or identifying marks on excisable goods was treated as use of that person's brand name or trade name, which disentitled the assessee from Small Scale Industry exemption under the relevant notification. The bolts cleared with marks such as VF, RE, TVS, DECENT, H.F., J.P.F. and POOJA FORGE were found to bear customer identifiers, so the demand of duty was sustained along with consequential interest, penalty, confiscation and redemption fine. No separate penalty on the proprietor under Rule 26 was imposed in view of the penalty on the manufacturer. en-us Fri, 15 May 2015 00:00:00 +0530 Thu, 12 May 2016 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260544 Use of another person's initials or identifying marks on excisable goods was treated as use of that person's brand name or trade name, which disentitled the assessee from Small Scale Industry exemption under the relevant notification. The bolts cleared with marks such as VF, RE, TVS, DECENT, H.F., J.P.F. and POOJA FORGE were found to bear customer identifiers, so the demand of duty was sustained along with consequential interest, penalty, confiscation and redemption fine. No separate penalty on the proprietor under Rule 26 was imposed in view of the penalty on the manufacturer. Case-Laws Central Excise Fri, 15 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260544