https://www.taxtmi.com/caselaws?id=92030 Brand-name based small-scale exemption is denied where the specified goods bear another person's brand or trade name, and the decisive test is the association of the goods with that ineligible person rather than the manner of affixation at clearance. On the stated facts, the unit was held ineligible for exemption and the duty demand on that basis was upheld. Suppression of material facts justified invocation of the extended limitation period. Notional interest on advance money was not includible in assessable value because no nexus with price depression was shown. Confiscation and penalties were sustained for procedural breach, but the penalties were reduced. en-us Mon, 04 May 1998 00:00:00 +0530 Mon, 24 Oct 2011 11:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92030 Brand-name based small-scale exemption is denied where the specified goods bear another person's brand or trade name, and the decisive test is the association of the goods with that ineligible person rather than the manner of affixation at clearance. On the stated facts, the unit was held ineligible for exemption and the duty demand on that basis was upheld. Suppression of material facts justified invocation of the extended limitation period. Notional interest on advance money was not includible in assessable value because no nexus with price depression was shown. Confiscation and penalties were sustained for procedural breach, but the penalties were reduced. Case-Laws Central Excise Mon, 04 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92030