https://www.taxtmi.com/caselaws?id=336346 Small scale exemption under Notification No. 175/86-C.E. cannot be denied unless it is shown that another person's brand name was affixed on the goods before clearance from the manufacturer's premises. The record accepted by the Tribunal showed that the gearboxes were removed without the brand name "CUSA" and that the nameplates were affixed only later, after the goods had left the factory for further processing and dispatch. In the absence of contrary evidence proving pre-clearance affixation in the appellant's factory, the condition for denying the exemption was not met, and the demand and penalties were unsustainable. en-us Tue, 29 Nov 2016 00:00:00 +0530 Wed, 31 Jan 2018 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336346 Small scale exemption under Notification No. 175/86-C.E. cannot be denied unless it is shown that another person's brand name was affixed on the goods before clearance from the manufacturer's premises. The record accepted by the Tribunal showed that the gearboxes were removed without the brand name "CUSA" and that the nameplates were affixed only later, after the goods had left the factory for further processing and dispatch. In the absence of contrary evidence proving pre-clearance affixation in the appellant's factory, the condition for denying the exemption was not met, and the demand and penalties were unsustainable. Case-Laws Central Excise Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336346