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2008 (10) TMI 151 - AT - Central ExciseSSI exemption - brand name SUNCA does not belong to the appellant-firm and it belongs to a third party therefore, applicant-firm is not eligible for exemption u/not. no.8/2000-C.E on the basis of value of clearances – since appellant have admitted the manufacture of goods with the brand name of others and clearing clandestinely and maintaining accounts in Kachcha pads, submission that the value of clearances adopted for demanding duty has been inflated, is not acceptable – penalty on son of proprietor is sustainable as his involvement in evasion of duty is established – however penalty cannot be imposed on proprietor when penalty has been imposed on proprietary concern
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