https://www.taxtmi.com/caselaws?id=85433 A change in the assessee's name, when reflected in the small-scale industry registration certificate with effect from the relevant date and accompanied by no change in constitution or management, did not justify denial of concessional duty under Notification No. 175/86-C.E.; the substantive requirement of valid registration was treated as satisfied. The Department's own amendment of the L-4 licence and finalisation of RT 12 returns in the new name supported that position. On limitation, disclosure of the name change and updated registration particulars to the Department meant there was no suppression or misstatement, so the extended period could not be invoked and the demand was time-barred. en-us Thu, 25 Apr 1996 00:00:00 +0530 Fri, 05 Aug 2011 10:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85433 A change in the assessee's name, when reflected in the small-scale industry registration certificate with effect from the relevant date and accompanied by no change in constitution or management, did not justify denial of concessional duty under Notification No. 175/86-C.E.; the substantive requirement of valid registration was treated as satisfied. The Department's own amendment of the L-4 licence and finalisation of RT 12 returns in the new name supported that position. On limitation, disclosure of the name change and updated registration particulars to the Department meant there was no suppression or misstatement, so the extended period could not be invoked and the demand was time-barred. Case-Laws Central Excise Thu, 25 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85433