https://www.taxtmi.com/caselaws?id=357575 Ownership of the brand names through valid deeds of assignment entitled the manufacturers to small scale exemption under Notification No. 8/2003-CE, because the exemption denial depended on the brands not being lawfully owned by them. The appellate finding that both brand names had been legally and effectively assigned was not shown to suffer from any material infirmity, so the foundation for the show cause notice fell away. On that basis, the duty demand, confiscation, redemption fine, and penalties were not sustainable. en-us Thu, 18 Jan 2018 00:00:00 +0530 Mon, 26 Mar 2018 08:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357575 Ownership of the brand names through valid deeds of assignment entitled the manufacturers to small scale exemption under Notification No. 8/2003-CE, because the exemption denial depended on the brands not being lawfully owned by them. The appellate finding that both brand names had been legally and effectively assigned was not shown to suffer from any material infirmity, so the foundation for the show cause notice fell away. On that basis, the duty demand, confiscation, redemption fine, and penalties were not sustainable. Case-Laws Central Excise Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357575