https://www.taxtmi.com/caselaws?id=33308 The Tribunal ruled against the appellant on the ownership of the brand name SUNCA, denying their exemption claim. The duty demand was upheld due to clandestine operations and inaccurate accounting. The separate penalty on the proprietor was overturned, but the penalty on the son was upheld for direct involvement in duty evasion. The Tribunal considered the firm and proprietor as one entity, rejecting firm and son's appeals but allowing the proprietor's appeal on the separate penalty. en-us Tue, 07 Oct 2008 00:00:00 +0530 Sun, 03 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33308 The Tribunal ruled against the appellant on the ownership of the brand name SUNCA, denying their exemption claim. The duty demand was upheld due to clandestine operations and inaccurate accounting. The separate penalty on the proprietor was overturned, but the penalty on the son was upheld for direct involvement in duty evasion. The Tribunal considered the firm and proprietor as one entity, rejecting firm and son's appeals but allowing the proprietor's appeal on the separate penalty. Case-Laws Central Excise Tue, 07 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33308