https://www.taxtmi.com/caselaws?id=99595 Registration of a trade mark in the assessee's own name was treated as conferring exclusive rights of use in India, so the assessee was not using the brand name of another person and remained entitled to the small-scale exemption for the post-registration period. For the pre-registration period, the exemption was unavailable because ownership had not been established in law; suppression was upheld, the extended limitation period applied, and duty survived for that period. The surviving duty required fresh quantification after considering cum-duty valuation and deduction of export clearances, and the penalty was reduced in light of the partial relief. en-us Tue, 10 Jul 2001 00:00:00 +0530 Sat, 28 Jan 2012 10:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99595 Registration of a trade mark in the assessee's own name was treated as conferring exclusive rights of use in India, so the assessee was not using the brand name of another person and remained entitled to the small-scale exemption for the post-registration period. For the pre-registration period, the exemption was unavailable because ownership had not been established in law; suppression was upheld, the extended limitation period applied, and duty survived for that period. The surviving duty required fresh quantification after considering cum-duty valuation and deduction of export clearances, and the penalty was reduced in light of the partial relief. Case-Laws Central Excise Tue, 10 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99595