https://www.taxtmi.com/caselaws?id=54163 Small scale exemption cannot be denied merely because the expression "As seen on TSN/VTS" appears only on secondary packing used for transport, where the goods and primary packing carry the assessee's own brand. Marking on outer cartons does not amount to the goods bearing another person's brand name or trade name. On the limitation issue, the record did not show deliberate evasion, and the demand and consequential penalties could not be sustained. The exemption was upheld and the duty demand and penalties were set aside. en-us Fri, 05 Aug 2005 00:00:00 +0530 Mon, 18 Oct 2010 12:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54163 Small scale exemption cannot be denied merely because the expression "As seen on TSN/VTS" appears only on secondary packing used for transport, where the goods and primary packing carry the assessee's own brand. Marking on outer cartons does not amount to the goods bearing another person's brand name or trade name. On the limitation issue, the record did not show deliberate evasion, and the demand and consequential penalties could not be sustained. The exemption was upheld and the duty demand and penalties were set aside. Case-Laws Central Excise Fri, 05 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54163