https://www.taxtmi.com/caselaws?id=93867 Use of another person's brand name disentitles a manufacturer to small scale industry exemption where the notification bars such use; however, the extended limitation period cannot be invoked once the Department has knowledge of the brand ownership, so demand survives only for the earlier period. Installation charges are excluded from assessable value because they do not form part of the goods' price, but after-sales service charges are includible in assessable value. The matter was remanded for recomputation of duty on the sustained period, with the penalty set aside and liberty to impose a fresh penalty after recalculation. en-us Fri, 12 May 2000 00:00:00 +0530 Thu, 17 Nov 2011 15:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93867 Use of another person's brand name disentitles a manufacturer to small scale industry exemption where the notification bars such use; however, the extended limitation period cannot be invoked once the Department has knowledge of the brand ownership, so demand survives only for the earlier period. Installation charges are excluded from assessable value because they do not form part of the goods' price, but after-sales service charges are includible in assessable value. The matter was remanded for recomputation of duty on the sustained period, with the penalty set aside and liberty to impose a fresh penalty after recalculation. Case-Laws Central Excise Fri, 12 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93867