https://www.taxtmi.com/caselaws?id=85672 Goods manufactured with another person's brand name on the wrapper were held ineligible for the small-scale exemption under Notification No. 175/86-C.E., because the brand-name prohibition applied whether the owner was a trader or manufacturer and a provisional SSI certificate in the trader's name did not create eligibility. The extended period of limitation was also upheld since the assessee knew the brand owner had no factory but failed to disclose that material fact while claiming exemption, showing suppression with intent to evade duty. Penalty was sustained, though the amount was reduced on the facts. en-us Thu, 27 Jun 1996 00:00:00 +0530 Sat, 06 Aug 2011 14:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85672 Goods manufactured with another person's brand name on the wrapper were held ineligible for the small-scale exemption under Notification No. 175/86-C.E., because the brand-name prohibition applied whether the owner was a trader or manufacturer and a provisional SSI certificate in the trader's name did not create eligibility. The extended period of limitation was also upheld since the assessee knew the brand owner had no factory but failed to disclose that material fact while claiming exemption, showing suppression with intent to evade duty. Penalty was sustained, though the amount was reduced on the facts. Case-Laws Central Excise Thu, 27 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85672