https://www.taxtmi.com/caselaws?id=91265 Small scale exemption under Notification No. 175/86 was not denied merely because diesel generating sets were assembled using branded engines and alternators of another person; the exclusion in paragraph 7 applied only where the final specified goods bore another person's brand name or trade name, which was not the case. The use of branded components, OEM assembly, or invoicing in another name did not satisfy that condition. On limitation, disclosure of the relevant facts in classification lists and departmental awareness meant suppression was not established, so the extended period could not be invoked under Section 11A of the Central Excise Act, 1944. en-us Fri, 21 Aug 1998 00:00:00 +0530 Fri, 14 Oct 2011 18:41:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91265 Small scale exemption under Notification No. 175/86 was not denied merely because diesel generating sets were assembled using branded engines and alternators of another person; the exclusion in paragraph 7 applied only where the final specified goods bore another person's brand name or trade name, which was not the case. The use of branded components, OEM assembly, or invoicing in another name did not satisfy that condition. On limitation, disclosure of the relevant facts in classification lists and departmental awareness meant suppression was not established, so the extended period could not be invoked under Section 11A of the Central Excise Act, 1944. Case-Laws Central Excise Fri, 21 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91265