https://www.taxtmi.com/caselaws?id=271830 Letters or marks embossed on jewellery may constitute a brand name or trade name where they are used to indicate a commercial connection with the manufacturer in the course of trade. On the facts, the replacement of established brand marks with "Q" and "I", together with sale through exclusive branded outlets and continuing brand references on invoices and certificates, showed branded use rather than a mere house or job-worker mark. The jewellery was therefore treated as branded jewellery and the duty demand was sustained. The limitation plea failed because the demand was within the normal period, but the penalty was found excessive and was reduced, with Rule 25 penalty otherwise maintained. en-us Mon, 15 Feb 2016 00:00:00 +0530 Tue, 08 Nov 2016 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271830 Letters or marks embossed on jewellery may constitute a brand name or trade name where they are used to indicate a commercial connection with the manufacturer in the course of trade. On the facts, the replacement of established brand marks with "Q" and "I", together with sale through exclusive branded outlets and continuing brand references on invoices and certificates, showed branded use rather than a mere house or job-worker mark. The jewellery was therefore treated as branded jewellery and the duty demand was sustained. The limitation plea failed because the demand was within the normal period, but the penalty was found excessive and was reduced, with Rule 25 penalty otherwise maintained. Case-Laws Central Excise Mon, 15 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271830