https://www.taxtmi.com/caselaws?id=473 Small Scale Industry exemption was not denied for goods marked "DVK" and "Popular" because those markings were used with the appellant's own name and were not shown to be another person's brand name used in the course of trade. The exemption was therefore available on that issue. By contrast, "Hansu" was admitted to be the brand or trade name of Hansu Controls Ltd., so exemption was denied only for goods bearing that mark. Duty was confined to the clearances bearing "Hansu", and penalties were set aside where the issue turned on mixed questions of law and fact already settled by the apex court. en-us Tue, 06 Jun 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473 Small Scale Industry exemption was not denied for goods marked "DVK" and "Popular" because those markings were used with the appellant's own name and were not shown to be another person's brand name used in the course of trade. The exemption was therefore available on that issue. By contrast, "Hansu" was admitted to be the brand or trade name of Hansu Controls Ltd., so exemption was denied only for goods bearing that mark. Duty was confined to the clearances bearing "Hansu", and penalties were set aside where the issue turned on mixed questions of law and fact already settled by the apex court. Case-Laws Central Excise Tue, 06 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473