https://www.taxtmi.com/caselaws?id=440549 The Tribunal held that the appellants are manufacturers of branded jewelry as they market and sell products under their names. The use of abbreviations like "CKC" or "ABJ" on jewelry constitutes a brand name. The demand for duty was restricted to the normal period due to lack of evidence of willful suppression. Penalties under Section 11AC and Rule 25 were set aside as there was no intent to evade duty. The cases were partially allowed, and remanded for re-quantification of demands for the normal period with interest. en-us Fri, 14 Jul 2023 00:00:00 +0530 Fri, 21 Jul 2023 08:24:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440549 The Tribunal held that the appellants are manufacturers of branded jewelry as they market and sell products under their names. The use of abbreviations like "CKC" or "ABJ" on jewelry constitutes a brand name. The demand for duty was restricted to the normal period due to lack of evidence of willful suppression. Penalties under Section 11AC and Rule 25 were set aside as there was no intent to evade duty. The cases were partially allowed, and remanded for re-quantification of demands for the normal period with interest. Case-Laws Central Excise Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440549