https://www.taxtmi.com/caselaws?id=84881 A mere change in the unit's name, after approval by the competent authorities, did not alter the undertaking's identity or status, so SSI benefit could not be denied on that ground. On the admitted facts, no basis existed to justify invocation of the extended period of limitation for the demand. The demand was set aside and the appeal was allowed. en-us Tue, 28 Nov 1995 00:00:00 +0530 Mon, 01 Aug 2011 12:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84881 A mere change in the unit's name, after approval by the competent authorities, did not alter the undertaking's identity or status, so SSI benefit could not be denied on that ground. On the admitted facts, no basis existed to justify invocation of the extended period of limitation for the demand. The demand was set aside and the appeal was allowed. Case-Laws Central Excise Tue, 28 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84881