https://www.taxtmi.com/caselaws?id=370476 The tribunal allowed the appeal, setting aside the order confirming duty demand and penalty under the Central Excise Act, 1944. It held that the appellant, a manufacturer of diaries, was entitled to exemption under notification No 8/2003-CE for branded diaries supplied to Life Insurance Corporation. The tribunal found that the logo printed on the diaries did not establish a trade connection, as LIC was not in the business of selling diaries, thus granting the appellant the exemption based on the interpretation of the brand name provision in the general SSI Scheme. en-us Wed, 10 Oct 2018 00:00:00 +0530 Fri, 21 Feb 2020 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370476 The tribunal allowed the appeal, setting aside the order confirming duty demand and penalty under the Central Excise Act, 1944. It held that the appellant, a manufacturer of diaries, was entitled to exemption under notification No 8/2003-CE for branded diaries supplied to Life Insurance Corporation. The tribunal found that the logo printed on the diaries did not establish a trade connection, as LIC was not in the business of selling diaries, thus granting the appellant the exemption based on the interpretation of the brand name provision in the general SSI Scheme. Case-Laws Central Excise Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370476