https://www.taxtmi.com/caselaws?id=95979 Use of another person's brand name disqualifies a small-scale unit from exemption under Notification No. 175/86, and non-disclosure of that fact in the declaration amounts to suppression justifying the extended period of limitation. The valuation exercise must also treat the sale realisation as cum-duty price, with duty elements excluded for assessable value. Modvat credit had to be considered in the recomputation of duty and penalty. The matter was therefore remanded for fresh calculation of duty and penalty, while the challenge to exemption and limitation failed. en-us Wed, 14 Mar 2001 00:00:00 +0530 Fri, 16 Dec 2011 14:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95979 Use of another person's brand name disqualifies a small-scale unit from exemption under Notification No. 175/86, and non-disclosure of that fact in the declaration amounts to suppression justifying the extended period of limitation. The valuation exercise must also treat the sale realisation as cum-duty price, with duty elements excluded for assessable value. Modvat credit had to be considered in the recomputation of duty and penalty. The matter was therefore remanded for fresh calculation of duty and penalty, while the challenge to exemption and limitation failed. Case-Laws Central Excise Wed, 14 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95979