https://www.taxtmi.com/caselaws?id=49881 The Tribunal allowed both appeals, setting aside the impugned order. It concluded that supplying goods with embossed brand names for specific use, not for trade, did not disqualify from the exemption under Notification No. 175/86. The Tribunal emphasized the requirement of a connection in the course of trade between the goods and the brand name to affect exemption eligibility. The ambiguity in the notification precluded penalties for non-disclosure, and the time-barred demand issue was not addressed. en-us Fri, 30 Jun 2000 00:00:00 +0530 Wed, 18 Aug 2010 11:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49881 The Tribunal allowed both appeals, setting aside the impugned order. It concluded that supplying goods with embossed brand names for specific use, not for trade, did not disqualify from the exemption under Notification No. 175/86. The Tribunal emphasized the requirement of a connection in the course of trade between the goods and the brand name to affect exemption eligibility. The ambiguity in the notification precluded penalties for non-disclosure, and the time-barred demand issue was not addressed. Case-Laws Central Excise Fri, 30 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49881