https://www.taxtmi.com/caselaws?id=341879 The court ruled in favor of the appellants, small-scale industrial units manufacturing plastic moulded chairs, regarding the benefit of Exemption Notification No.8/2003. It was held that the appellants were entitled to the exemption as the Department failed to establish a connection between the brand names on the products and any specific person or entity. Consequently, the penalties imposed on the appellants were set aside since the demands for excise duty were deemed unsustainable. The court's interpretation of the brand name and trade name under the Exemption Notification favored the appellants, emphasizing the lack of evidence of a trade connection. The court also found support for the appellants' claim in the CBEC Circular No.52/52/94, ultimately allowing all appeals with no costs. en-us Fri, 07 Apr 2017 00:00:00 +0530 Thu, 16 Nov 2017 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341879 The court ruled in favor of the appellants, small-scale industrial units manufacturing plastic moulded chairs, regarding the benefit of Exemption Notification No.8/2003. It was held that the appellants were entitled to the exemption as the Department failed to establish a connection between the brand names on the products and any specific person or entity. Consequently, the penalties imposed on the appellants were set aside since the demands for excise duty were deemed unsustainable. The court's interpretation of the brand name and trade name under the Exemption Notification favored the appellants, emphasizing the lack of evidence of a trade connection. The court also found support for the appellants' claim in the CBEC Circular No.52/52/94, ultimately allowing all appeals with no costs. Case-Laws Central Excise Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341879