https://www.taxtmi.com/caselaws?id=35496 A demand alleging misuse of another concern's brand name to deny Notification No. 1/93-C.E. was not sustainable where it rested only on a few printed bags and lacked independent corroboration; the assessee's explanation that old bags were used by mistake was accepted. A shortage of soda ash, by itself, was held insufficient to infer clandestine manufacture and removal of finished goods, so the related duty demand was set aside, though the Cenvat credit taken on the short input remained reversible to that extent. As the duty demands failed and no exemption-condition breach was established, the penalty on the corporate appellant was also set aside. en-us Thu, 26 Feb 2009 00:00:00 +0530 Wed, 10 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35496 A demand alleging misuse of another concern's brand name to deny Notification No. 1/93-C.E. was not sustainable where it rested only on a few printed bags and lacked independent corroboration; the assessee's explanation that old bags were used by mistake was accepted. A shortage of soda ash, by itself, was held insufficient to infer clandestine manufacture and removal of finished goods, so the related duty demand was set aside, though the Cenvat credit taken on the short input remained reversible to that extent. As the duty demands failed and no exemption-condition breach was established, the penalty on the corporate appellant was also set aside. Case-Laws Central Excise Thu, 26 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35496