https://www.taxtmi.com/caselaws?id=48442 SSI exemption was unavailable where branded goods were cleared under a brand name found to belong to another concern, because the notification excluded goods bearing another person's brand name. The factual findings showed suppression from the department, intent to evade excise duty, and instances of clearance without invoice or on bogus or duplicate invoices. On those facts, the exemption denial was upheld and the consequential duty demand, confiscation, redemption fine, and penalties were sustained. The earlier precedent relied on by the assessees was treated as inapplicable because it involved no clandestine or surreptitious removal. en-us Tue, 08 Jul 2008 00:00:00 +0530 Thu, 04 Dec 2014 19:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48442 SSI exemption was unavailable where branded goods were cleared under a brand name found to belong to another concern, because the notification excluded goods bearing another person's brand name. The factual findings showed suppression from the department, intent to evade excise duty, and instances of clearance without invoice or on bogus or duplicate invoices. On those facts, the exemption denial was upheld and the consequential duty demand, confiscation, redemption fine, and penalties were sustained. The earlier precedent relied on by the assessees was treated as inapplicable because it involved no clandestine or surreptitious removal. Case-Laws Central Excise Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48442