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<h1>Appeal allowed: Duty demand for 'Kwality' Ice Cream set aside due to time limit breach.</h1> <h3>KWALITY ICE CREAM CO. Versus COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD</h3> The appeal was allowed as the impugned order demanding duty for Ice Cream sold under the brand name 'Kwality' was set aside due to the show cause notice ... Demand - Limitation - SSI Exemption The appeal involved the availability of benefit of Notification No. 175/86 for Ice Cream sold under the brand name 'Kwality'. The show cause notice for duty demand was beyond the normal six-month period specified in Section 11A of the Central Excise Act. The Department was aware of the brand name use by the appellants, so suppression of facts cannot be alleged. The impugned order was set aside on the time limit issue, and the appeal was allowed.