https://www.taxtmi.com/caselaws?id=78508 An assessee claiming small scale industry exemption could not rely on a brand name already used by another unit; use of the same brand name disentitled the exemption on the facts found. The assessee was also held to have made mis-declaration and suppression by failing to disclose the true position about brand-name use, so the extended period of limitation was validly invoked even though some information may have been available to the department. Penalty on the main appellant under the central excise law was sustained, while the personal penalties on the Managing Director and General Manager were reduced, with limited relief granted through the statutory option of reduced penalty. en-us Wed, 24 Mar 2010 00:00:00 +0530 Tue, 23 Nov 2010 11:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78508 An assessee claiming small scale industry exemption could not rely on a brand name already used by another unit; use of the same brand name disentitled the exemption on the facts found. The assessee was also held to have made mis-declaration and suppression by failing to disclose the true position about brand-name use, so the extended period of limitation was validly invoked even though some information may have been available to the department. Penalty on the main appellant under the central excise law was sustained, while the personal penalties on the Managing Director and General Manager were reduced, with limited relief granted through the statutory option of reduced penalty. Case-Laws Central Excise Wed, 24 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78508