https://www.taxtmi.com/caselaws?id=84473 Use of another person's brand or trade name on specified goods barred exemption under Notification No. 175/86-C.E. where that person was ineligible for exemption, irrespective of whether the brand was registered for different goods. The restriction applied broadly where the branding indicated a trade connection with the other person. Extended limitation for duty recovery required positive evidence of fraud, collusion, wilful misstatement, suppression, or intentional contravention to evade duty; mere omission, negligence, or bona fide belief was insufficient. In the absence of deliberate suppression, recovery remained confined to the normal limitation period, with a substantially reduced penalty. en-us Tue, 17 Oct 1995 00:00:00 +0530 Fri, 22 Jul 2011 11:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84473 Use of another person's brand or trade name on specified goods barred exemption under Notification No. 175/86-C.E. where that person was ineligible for exemption, irrespective of whether the brand was registered for different goods. The restriction applied broadly where the branding indicated a trade connection with the other person. Extended limitation for duty recovery required positive evidence of fraud, collusion, wilful misstatement, suppression, or intentional contravention to evade duty; mere omission, negligence, or bona fide belief was insufficient. In the absence of deliberate suppression, recovery remained confined to the normal limitation period, with a substantially reduced penalty. Case-Laws Central Excise Tue, 17 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84473