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    <title>2016 (12) TMI 1454 - CESTAT BANGALORE</title>
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    <description>Use of another concern&#039;s brand name and logo, coupled with nondisclosure of that fact in the classification list, disentitles a small scale unit from exemption and supports the duty demand. The record also shows that where duty was paid before the show-cause notice and the adjudged interest and reduced penalty were deposited within the time allowed, imposition of an equal penalty is not justified. The demand and exemption denial were maintained, but the equal penalty was deleted because timely compliance had already discharged the liability under the adjudication order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=336809</link>
      <description>Use of another concern&#039;s brand name and logo, coupled with nondisclosure of that fact in the classification list, disentitles a small scale unit from exemption and supports the duty demand. The record also shows that where duty was paid before the show-cause notice and the adjudged interest and reduced penalty were deposited within the time allowed, imposition of an equal penalty is not justified. The demand and exemption denial were maintained, but the equal penalty was deleted because timely compliance had already discharged the liability under the adjudication order.</description>
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      <pubDate>Thu, 10 Nov 2016 00:00:00 +0530</pubDate>
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