https://www.taxtmi.com/caselaws?id=268431 The Tribunal partly allowed the appeals by M/s Deelux Cable Industries, setting aside the duty demand and penalties imposed for manufacturing cables under the 'Deelux Premium' brand belonging to another unit. The Tribunal found insufficient evidence to support the claim that all production was under 'Deelux Premium' brand, especially since the appellant had a history of using the 'Deelux' brand. The denial of small scale exemption based on the similarity between 'Deelux' and 'Deelux Premium' was deemed unjustified. The decision was pronounced on 29.10.2015. en-us Thu, 29 Oct 2015 00:00:00 +0530 Sat, 05 Nov 2016 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268431 The Tribunal partly allowed the appeals by M/s Deelux Cable Industries, setting aside the duty demand and penalties imposed for manufacturing cables under the 'Deelux Premium' brand belonging to another unit. The Tribunal found insufficient evidence to support the claim that all production was under 'Deelux Premium' brand, especially since the appellant had a history of using the 'Deelux' brand. The denial of small scale exemption based on the similarity between 'Deelux' and 'Deelux Premium' was deemed unjustified. The decision was pronounced on 29.10.2015. Case-Laws Central Excise Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268431