https://www.taxtmi.com/caselaws?id=345781 Markings such as 'HRS' and 'ASI' were treated as a brand name because they indicated a trade connection with another person, so small scale exemption under Notification No. 8/2001-CE was denied. Non-registration and non-accountal of manufactured excisable goods supported confiscation under Rule 25(1), and the plea of job work or trading activity failed for lack of reliable supporting evidence. Duty and equal penalty under Section 11AC were not sustainable for goods still lying in the factory, because no duty demand could be confirmed before clearance. The redemption fine was found excessive on the facts and was reduced. en-us Fri, 14 Jul 2017 00:00:00 +0530 Tue, 03 Oct 2017 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345781 Markings such as 'HRS' and 'ASI' were treated as a brand name because they indicated a trade connection with another person, so small scale exemption under Notification No. 8/2001-CE was denied. Non-registration and non-accountal of manufactured excisable goods supported confiscation under Rule 25(1), and the plea of job work or trading activity failed for lack of reliable supporting evidence. Duty and equal penalty under Section 11AC were not sustainable for goods still lying in the factory, because no duty demand could be confirmed before clearance. The redemption fine was found excessive on the facts and was reduced. Case-Laws Central Excise Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345781