https://www.taxtmi.com/caselaws?id=2237 The judgment ruled in favor of the respondent assessee, affirming their entitlement to the small-scale exemption notification. It was held that the brand name "Soni" did not establish ownership, thus not denying the exemption benefit. Additionally, the demand made under the show-cause notice was deemed time-barred due to the absence of penalties, following the principle that duty cannot be demanded without penalties under Section 11A(2). The decision emphasized the importance of proving ownership and connection for exemption denial and referenced precedents supporting the position. en-us Fri, 22 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2237 The judgment ruled in favor of the respondent assessee, affirming their entitlement to the small-scale exemption notification. It was held that the brand name "Soni" did not establish ownership, thus not denying the exemption benefit. Additionally, the demand made under the show-cause notice was deemed time-barred due to the absence of penalties, following the principle that duty cannot be demanded without penalties under Section 11A(2). The decision emphasized the importance of proving ownership and connection for exemption denial and referenced precedents supporting the position. Case-Laws Central Excise Fri, 22 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2237