https://www.taxtmi.com/caselaws?id=53586 The Supreme Court clarified that the small scale exemption notification does not require the same goods to be manufactured by both the brand name owners of the small scale industry. In this case, M/s. Pilot Products were found to be manufacturing goods under a brand name belonging to another entity. The Central Excise duty was held payable, but no penalty was imposed due to conflicting judicial views on the interpretation of the notification. The appeals were disposed of accordingly. en-us Thu, 18 Nov 2004 00:00:00 +0530 Thu, 14 Oct 2010 11:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53586 The Supreme Court clarified that the small scale exemption notification does not require the same goods to be manufactured by both the brand name owners of the small scale industry. In this case, M/s. Pilot Products were found to be manufacturing goods under a brand name belonging to another entity. The Central Excise duty was held payable, but no penalty was imposed due to conflicting judicial views on the interpretation of the notification. The appeals were disposed of accordingly. Case-Laws Central Excise Thu, 18 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53586