https://www.taxtmi.com/caselaws?id=52988 Goods bearing another person's brand name are excluded from small-scale exemption under Notification No. 9/99-C.E., and the assessee's use of marked packing material supported denial of the benefit. The original-equipment exception for components or parts was also unavailable because the prescribed Chapter X procedure was not followed and exclusive OEM use was not established. Although duty was sustained on these findings, the circumstances were held insufficient to justify a penalty equal to duty, so a token penalty was considered adequate. en-us Fri, 25 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 18:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52988 Goods bearing another person's brand name are excluded from small-scale exemption under Notification No. 9/99-C.E., and the assessee's use of marked packing material supported denial of the benefit. The original-equipment exception for components or parts was also unavailable because the prescribed Chapter X procedure was not followed and exclusive OEM use was not established. Although duty was sustained on these findings, the circumstances were held insufficient to justify a penalty equal to duty, so a token penalty was considered adequate. Case-Laws Central Excise Fri, 25 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52988