https://www.taxtmi.com/caselaws?id=356690 Use of another person's registered or established brand name disentitles an assessee to small scale industry exemption under Notification No. 8/2003-CE, so duty remains payable on domestic clearances even if the goods were supplied to OEM buyers. However, duty cannot be demanded on exported goods, and the demand must be reduced accordingly. Personal penalties on directors are not sustainable where the dispute turns on interpretation of the exemption and brand-name classification, and intentional evasion is not established. The unit therefore remains liable only to the extent of non-export clearances, while the directors are entitled to relief from penalty. en-us Tue, 30 Jan 2018 00:00:00 +0530 Wed, 04 Mar 2020 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356690 Use of another person's registered or established brand name disentitles an assessee to small scale industry exemption under Notification No. 8/2003-CE, so duty remains payable on domestic clearances even if the goods were supplied to OEM buyers. However, duty cannot be demanded on exported goods, and the demand must be reduced accordingly. Personal penalties on directors are not sustainable where the dispute turns on interpretation of the exemption and brand-name classification, and intentional evasion is not established. The unit therefore remains liable only to the extent of non-export clearances, while the directors are entitled to relief from penalty. Case-Laws Central Excise Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356690