https://www.taxtmi.com/caselaws?id=49860 Goods cleared under a brand name registered in another person's name do not qualify for the small scale exemption under Notification No. 1/93-C.E., even if the assessee claims permissive use under a dissolution deed or honest concurrent use. The exemption denial was therefore sustained. Penalties, however, were found unwarranted because the assessee had acted under a departmental understanding allowing independent use of the brand name for small scale exemption purposes. The penalty portion was accordingly deleted. en-us Mon, 31 Jul 2000 00:00:00 +0530 Wed, 18 Aug 2010 11:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49860 Goods cleared under a brand name registered in another person's name do not qualify for the small scale exemption under Notification No. 1/93-C.E., even if the assessee claims permissive use under a dissolution deed or honest concurrent use. The exemption denial was therefore sustained. Penalties, however, were found unwarranted because the assessee had acted under a departmental understanding allowing independent use of the brand name for small scale exemption purposes. The penalty portion was accordingly deleted. Case-Laws Central Excise Mon, 31 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49860