https://www.taxtmi.com/caselaws?id=84062 SSI exemption was denied because the goods were marketed under an identical brand name, logo and colour scheme of a foreign company, and the agency arrangement showed a continuing commercial link that negatived any claim to an independent brand identity. The demand was held within the extended period because the assessee had not disclosed the agency agreement or the true position regarding use of the foreign brand, and that non-disclosure amounted to suppression of facts. The penalty was found excessive on the facts and was reduced, while the duty demand and suppression finding were sustained. en-us Tue, 01 Nov 1994 00:00:00 +0530 Tue, 19 Jul 2011 15:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84062 SSI exemption was denied because the goods were marketed under an identical brand name, logo and colour scheme of a foreign company, and the agency arrangement showed a continuing commercial link that negatived any claim to an independent brand identity. The demand was held within the extended period because the assessee had not disclosed the agency agreement or the true position regarding use of the foreign brand, and that non-disclosure amounted to suppression of facts. The penalty was found excessive on the facts and was reduced, while the duty demand and suppression finding were sustained. Case-Laws Central Excise Tue, 01 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84062