https://www.taxtmi.com/caselaws?id=288276 The appellant, M/s. Elymer Havells Electrics, manufactured electric meters affixed with the brand name 'Elymer Havells.' The Collector demanded Central Excise duty and imposed a penalty, alleging ineligibility for Notification No. 175/86. The appellant argued brand establishment since 1981 and cited precedents, contending brand differences do not disqualify them. The judgment found a recognizable connection between the goods and brand owner, rejecting the appellant's arguments and upholding the Revenue's position. The appeal was dismissed, with the court affirming the imposition of penalty and extended limitation period due to non-disclosure of brand affixation. en-us Fri, 22 Oct 1999 00:00:00 +0530 Sat, 30 May 2020 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288276 The appellant, M/s. Elymer Havells Electrics, manufactured electric meters affixed with the brand name 'Elymer Havells.' The Collector demanded Central Excise duty and imposed a penalty, alleging ineligibility for Notification No. 175/86. The appellant argued brand establishment since 1981 and cited precedents, contending brand differences do not disqualify them. The judgment found a recognizable connection between the goods and brand owner, rejecting the appellant's arguments and upholding the Revenue's position. The appeal was dismissed, with the court affirming the imposition of penalty and extended limitation period due to non-disclosure of brand affixation. Case-Laws Central Excise Fri, 22 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288276