https://www.taxtmi.com/caselaws?id=31567 Use of a foreign company's name and logo on excisable goods was treated as use of another person's brand name or trade name indicating a commercial connection, so the small scale industry exemption was unavailable. The duty and consequential penalty were required to be reworked on cum-duty valuation, and the penalty imposed on the firm could not be duplicated by a separate penalty on the proprietor on the same footing. The core exemption issue was decided in favour of Revenue, while the valuation and proprietor-penalty aspects were modified in favour of the assessee. en-us Wed, 25 Jun 2008 00:00:00 +0530 Sat, 22 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31567 Use of a foreign company's name and logo on excisable goods was treated as use of another person's brand name or trade name indicating a commercial connection, so the small scale industry exemption was unavailable. The duty and consequential penalty were required to be reworked on cum-duty valuation, and the penalty imposed on the firm could not be duplicated by a separate penalty on the proprietor on the same footing. The core exemption issue was decided in favour of Revenue, while the valuation and proprietor-penalty aspects were modified in favour of the assessee. Case-Laws Central Excise Wed, 25 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31567