https://www.taxtmi.com/caselaws?id=95888 Use of another unit's brand name disqualifies small-scale industry exemption where the assessee does not disclose that fact, and suppression of the material fact supports invocation of the extended limitation period; the exemption denial and extended period were sustained. Duty, however, had to be correctly re-quantified under Section 4 of the Central Excise Act by allowing deduction of the duty element from assessable value and giving effect to admissible Modvat credit; the existing demand was set aside to that extent and remitted for fresh computation. en-us Tue, 09 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 16:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95888 Use of another unit's brand name disqualifies small-scale industry exemption where the assessee does not disclose that fact, and suppression of the material fact supports invocation of the extended limitation period; the exemption denial and extended period were sustained. Duty, however, had to be correctly re-quantified under Section 4 of the Central Excise Act by allowing deduction of the duty element from assessable value and giving effect to admissible Modvat credit; the existing demand was set aside to that extent and remitted for fresh computation. Case-Laws Central Excise Tue, 09 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95888