https://www.taxtmi.com/caselaws?id=176764 Exemption under Notification No. 12/94-Central Excise was unavailable where the goods were not shown to be manufactured without the aid of power; the installation of boilers and increase in power load, without corroborative evidence of non-use of power during the disputed period, meant the condition was not met. By contrast, SSI exemption was available because the allegation of use of another's brand name was not supported by contrary evidence, while prior use and trademark steps since 1987 were accepted. Clearances could not be clubbed merely because of a common proprietor/director; in the absence of proof of mutuality of interest or related pricing, clubbing was not justified. Penalties were set aside for the non-sustainable demand periods. en-us Mon, 18 May 2015 00:00:00 +0530 Sat, 13 Feb 2016 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176764 Exemption under Notification No. 12/94-Central Excise was unavailable where the goods were not shown to be manufactured without the aid of power; the installation of boilers and increase in power load, without corroborative evidence of non-use of power during the disputed period, meant the condition was not met. By contrast, SSI exemption was available because the allegation of use of another's brand name was not supported by contrary evidence, while prior use and trademark steps since 1987 were accepted. Clearances could not be clubbed merely because of a common proprietor/director; in the absence of proof of mutuality of interest or related pricing, clubbing was not justified. Penalties were set aside for the non-sustainable demand periods. Case-Laws Central Excise Mon, 18 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176764