https://www.taxtmi.com/caselaws?id=94773 Affixing another person's name only on a tag for identification, and not on the specified goods themselves, does not attract denial of small-scale industry exemption under Notification No. 175/86-C.E.; the exemption remains available where the brand name is not marked on the goods. The extended period of limitation also cannot be invoked without suppression of material facts with intent to evade duty, and prior departmental notices and inspections on the same facts negate such suppression. The demand beyond the normal period was therefore time-barred, and the denial of exemption and duty confirmation were set aside with consequential relief. en-us Wed, 10 Feb 1999 00:00:00 +0530 Sat, 03 Dec 2011 16:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94773 Affixing another person's name only on a tag for identification, and not on the specified goods themselves, does not attract denial of small-scale industry exemption under Notification No. 175/86-C.E.; the exemption remains available where the brand name is not marked on the goods. The extended period of limitation also cannot be invoked without suppression of material facts with intent to evade duty, and prior departmental notices and inspections on the same facts negate such suppression. The demand beyond the normal period was therefore time-barred, and the denial of exemption and duty confirmation were set aside with consequential relief. Case-Laws Central Excise Wed, 10 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94773