https://www.taxtmi.com/caselaws?id=94645 Small-scale exemption was unavailable where the brand-name owner had surrendered its licence and ceased manufacturing, because its continued eligibility under the notification had ended. The extended period of limitation could not be sustained when the takeover arrangement and use of the brand name had been disclosed to the department and there was no legally sustainable proof of deliberate suppression or intent to evade duty. The dispute on normal-period duty and penalty required reconsideration, including valuation, inclusion of goods not bearing the brand name, correct quantification of duty, and penalty after hearing the appellants, so that matter was remanded for fresh determination on those limited issues. en-us Fri, 22 Oct 1999 00:00:00 +0530 Fri, 02 Dec 2011 17:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94645 Small-scale exemption was unavailable where the brand-name owner had surrendered its licence and ceased manufacturing, because its continued eligibility under the notification had ended. The extended period of limitation could not be sustained when the takeover arrangement and use of the brand name had been disclosed to the department and there was no legally sustainable proof of deliberate suppression or intent to evade duty. The dispute on normal-period duty and penalty required reconsideration, including valuation, inclusion of goods not bearing the brand name, correct quantification of duty, and penalty after hearing the appellants, so that matter was remanded for fresh determination on those limited issues. Case-Laws Central Excise Fri, 22 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94645