https://www.taxtmi.com/caselaws?id=442155 Goods bearing the brand name of another person were excluded from SSI exemption under Notification No. 08/2003-CE, because the exception for components or parts cleared as original equipment was not met and the prescribed procedure was not followed; the exemption claim therefore failed. In relation to the co-appellant, penalty under Rule 26 was not sustainable because the dispute was one of notification interpretation, the clearances were made under invoices to organised buyers, and no mala fide intention was found; the penalty was accordingly set aside. The connected appeals thus resulted in a mixed outcome. en-us Thu, 24 Aug 2023 00:00:00 +0530 Thu, 24 Aug 2023 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442155 Goods bearing the brand name of another person were excluded from SSI exemption under Notification No. 08/2003-CE, because the exception for components or parts cleared as original equipment was not met and the prescribed procedure was not followed; the exemption claim therefore failed. In relation to the co-appellant, penalty under Rule 26 was not sustainable because the dispute was one of notification interpretation, the clearances were made under invoices to organised buyers, and no mala fide intention was found; the penalty was accordingly set aside. The connected appeals thus resulted in a mixed outcome. Case-Laws Central Excise Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442155