https://www.taxtmi.com/caselaws?id=76115 SSI exemption under Notification No. 1/93-C.E. was unavailable for bus ducts cleared under another person's brand name, because the goods bore a brand name belonging to a sister concern and the exemption was restricted to goods not so branded. A plea of bona fide belief was rejected where the record showed deliberate misdeclaration to secure inadmissible exemption. On that basis, invocation of the extended limitation period was supported, and the consequential demand of duty and interest, confiscation, and penalties were treated as legally sustainable. en-us Mon, 15 Jun 2009 00:00:00 +0530 Wed, 09 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76115 SSI exemption under Notification No. 1/93-C.E. was unavailable for bus ducts cleared under another person's brand name, because the goods bore a brand name belonging to a sister concern and the exemption was restricted to goods not so branded. A plea of bona fide belief was rejected where the record showed deliberate misdeclaration to secure inadmissible exemption. On that basis, invocation of the extended limitation period was supported, and the consequential demand of duty and interest, confiscation, and penalties were treated as legally sustainable. Case-Laws Central Excise Mon, 15 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76115