https://www.taxtmi.com/caselaws?id=367007 Where differential duty under SSI exemption depended on whether goods bore another person's brand name, the demand had to be confined to clearly identified clearances and recomputed on verified facts, with the matter remanded for that limited purpose. The penalty under Rule 13 of the CENVAT Credit Rules, 2004 could not survive once the corresponding demand had been set aside, so it was annulled. Personal penalties on the managing director and another individual were maintained on liability but reduced as the main demand required fresh computation and part of the brand-name allegation might not sustain. en-us Tue, 11 Sep 2018 00:00:00 +0530 Fri, 14 Sep 2018 07:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367007 Where differential duty under SSI exemption depended on whether goods bore another person's brand name, the demand had to be confined to clearly identified clearances and recomputed on verified facts, with the matter remanded for that limited purpose. The penalty under Rule 13 of the CENVAT Credit Rules, 2004 could not survive once the corresponding demand had been set aside, so it was annulled. Personal penalties on the managing director and another individual were maintained on liability but reduced as the main demand required fresh computation and part of the brand-name allegation might not sustain. Case-Laws Central Excise Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367007