https://www.taxtmi.com/caselaws?id=54960 A stylised presentation of the mark "Vijay" within a pentagon was treated as use of a brand name, so small scale industry exemption was denied and the duty demand was sustained. On penalty and confiscation, the limitation plea was rejected, but confiscation was held unwarranted on the facts; the penalty on co-noticees under Rule 209A was set aside because no goods were liable to confiscation, while the penalty under Rule 173Q(1) was confirmed and the Section 11AC penalty was curtailed to the extent not sustainable. en-us Mon, 25 Jul 2005 00:00:00 +0530 Sat, 23 Oct 2010 09:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54960 A stylised presentation of the mark "Vijay" within a pentagon was treated as use of a brand name, so small scale industry exemption was denied and the duty demand was sustained. On penalty and confiscation, the limitation plea was rejected, but confiscation was held unwarranted on the facts; the penalty on co-noticees under Rule 209A was set aside because no goods were liable to confiscation, while the penalty under Rule 173Q(1) was confirmed and the Section 11AC penalty was curtailed to the extent not sustainable. Case-Laws Central Excise Mon, 25 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54960