https://www.taxtmi.com/caselaws?id=798925 Exemption for Vanaspati was available because the notification's exclusion applies only where goods both bear a brand name and are packed in unit containers for retail sale. A brand name must be used on the product to indicate a trade connection; its appearance only on invoices does not establish use on the goods. Revenue must prove that goods cleared after 1 March 2003 bore the brand name, and prior branded manufacture creates only suspicion. Consequently, the duty demand and interest failed. Penalty under Section 11AC was also unsustainable because no fraud, collusion, wilful misstatement, or intentional suppression to evade duty was established. en-us Mon, 14 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798925 Exemption for Vanaspati was available because the notification's exclusion applies only where goods both bear a brand name and are packed in unit containers for retail sale. A brand name must be used on the product to indicate a trade connection; its appearance only on invoices does not establish use on the goods. Revenue must prove that goods cleared after 1 March 2003 bore the brand name, and prior branded manufacture creates only suspicion. Consequently, the duty demand and interest failed. Penalty under Section 11AC was also unsustainable because no fraud, collusion, wilful misstatement, or intentional suppression to evade duty was established. Case-Laws Central Excise Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798925