https://www.taxtmi.com/caselaws?id=89249 Duty on seven air-conditioners and reversal of Modvat credit on three compressors were sustained because the unreported clearance was treated as suppression, so invocation of the extended period was upheld and the reversed credit could be appropriated against the confirmed demand. For the 14 air-conditioners, the duty demand and penalty were set aside because exemption could not be denied without proof that the manufacturer had affixed another person's brand name before clearance; the agreement, purchase orders and witness evidence did not establish such affixture at the manufacturing stage. The assessee succeeded only on the branded-goods issue, while the remaining duty-related demands were maintained. en-us Fri, 06 Mar 1998 00:00:00 +0530 Sat, 24 Sep 2011 13:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89249 Duty on seven air-conditioners and reversal of Modvat credit on three compressors were sustained because the unreported clearance was treated as suppression, so invocation of the extended period was upheld and the reversed credit could be appropriated against the confirmed demand. For the 14 air-conditioners, the duty demand and penalty were set aside because exemption could not be denied without proof that the manufacturer had affixed another person's brand name before clearance; the agreement, purchase orders and witness evidence did not establish such affixture at the manufacturing stage. The assessee succeeded only on the branded-goods issue, while the remaining duty-related demands were maintained. Case-Laws Central Excise Fri, 06 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89249