https://www.taxtmi.com/caselaws?id=51662 SSI exemption under Notification No. 8/2000 is unavailable where a manufacturer uses another person's brand name under a franchise or licence that merely permits trademark use and transfers no ownership or proprietary interest. Manufacturing goods under that brand therefore fails the exemption condition, and the duty liability remains payable. Penalty may nevertheless be set aside where the circumstances and limited demand period do not justify a penal consequence. The exemption claim consequently fails, while the monetary penalty does not survive. en-us Tue, 12 Nov 2002 00:00:00 +0530 Mon, 27 Sep 2010 14:21:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51662 SSI exemption under Notification No. 8/2000 is unavailable where a manufacturer uses another person's brand name under a franchise or licence that merely permits trademark use and transfers no ownership or proprietary interest. Manufacturing goods under that brand therefore fails the exemption condition, and the duty liability remains payable. Penalty may nevertheless be set aside where the circumstances and limited demand period do not justify a penal consequence. The exemption claim consequently fails, while the monetary penalty does not survive. Case-Laws Central Excise Tue, 12 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51662