https://www.taxtmi.com/caselaws?id=96259 Small scale industry exemption under Notification No. 175/86 was unavailable where the goods were marketed with the brand name of another person, including a foreign brand element. Use of "TKR" with the respondents' own mark was treated as association with an ineligible brand owner, so the exemption claim failed. Prior approval of the classification list and assessment of RT-12 returns did not bar duty recovery because Section 110 of the Finance Act, 2000 validated notices issued under Section 11A of the Central Excise Act for the relevant period. The differential duty demand was therefore maintainable notwithstanding earlier departmental approval and assessment. en-us Fri, 09 Jun 2000 00:00:00 +0530 Tue, 20 Dec 2011 13:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96259 Small scale industry exemption under Notification No. 175/86 was unavailable where the goods were marketed with the brand name of another person, including a foreign brand element. Use of "TKR" with the respondents' own mark was treated as association with an ineligible brand owner, so the exemption claim failed. Prior approval of the classification list and assessment of RT-12 returns did not bar duty recovery because Section 110 of the Finance Act, 2000 validated notices issued under Section 11A of the Central Excise Act for the relevant period. The differential duty demand was therefore maintainable notwithstanding earlier departmental approval and assessment. Case-Laws Central Excise Fri, 09 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96259