https://www.taxtmi.com/caselaws?id=77394 The Appellate Tribunal CESTAT, CHENNAI partially allowed the appeal concerning the denial of small scale exemption on goods bearing the brand name "CANSOFT." The Tribunal held that the extended period of limitation was not applicable, as the assessees did not engage in suppression or misstatement to evade duty payment. The demand within the normal limitation period was upheld, while the demand beyond that period was set aside. The Tribunal directed the recalibration of duty demand within the normal period and a reconsideration of the penalty imposition after granting the assessees a fair hearing. en-us Tue, 24 Nov 2009 00:00:00 +0530 Sat, 11 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77394 The Appellate Tribunal CESTAT, CHENNAI partially allowed the appeal concerning the denial of small scale exemption on goods bearing the brand name "CANSOFT." The Tribunal held that the extended period of limitation was not applicable, as the assessees did not engage in suppression or misstatement to evade duty payment. The demand within the normal limitation period was upheld, while the demand beyond that period was set aside. The Tribunal directed the recalibration of duty demand within the normal period and a reconsideration of the penalty imposition after granting the assessees a fair hearing. Case-Laws Central Excise Tue, 24 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77394