https://www.taxtmi.com/caselaws?id=349188 Small scale industry exemption under Notification No. 8/2003-C.E. was available where the goods did not bear the exclusively owned brand name of another person. The record showed the units were part of the same family and the inscription on the goods was not established as an exclusive brand of a separate entity, so the restriction on exemption for specified branded goods did not apply. Departmental decisions cited against the appellant were found inapplicable on these facts, while authorities recognising shared family ownership of the brand supported exemption. The duty demand and penalty were therefore not sustainable, subject to the exemption limit. en-us Mon, 28 Aug 2017 00:00:00 +0530 Mon, 09 Oct 2017 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349188 Small scale industry exemption under Notification No. 8/2003-C.E. was available where the goods did not bear the exclusively owned brand name of another person. The record showed the units were part of the same family and the inscription on the goods was not established as an exclusive brand of a separate entity, so the restriction on exemption for specified branded goods did not apply. Departmental decisions cited against the appellant were found inapplicable on these facts, while authorities recognising shared family ownership of the brand supported exemption. The duty demand and penalty were therefore not sustainable, subject to the exemption limit. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349188