https://www.taxtmi.com/caselaws?id=101490 Material non-disclosure of another person's brand-name use while claiming SSI exemption constitutes suppression where that fact determines exemption eligibility. Prior departmental awareness of related disputes or inspections does not preclude the extended limitation period when the specific brand-name use was withheld and intent to evade duty is established. Denial of SSI exemption consequently supports the outstanding duty demand. Penalty remains sustainable where it is founded on established duty evasion and the applicable mandatory penalty provisions; authorities concerning impermissible multiple penalties do not apply where statutory liability is independently established. en-us Fri, 22 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 18:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101490 Material non-disclosure of another person's brand-name use while claiming SSI exemption constitutes suppression where that fact determines exemption eligibility. Prior departmental awareness of related disputes or inspections does not preclude the extended limitation period when the specific brand-name use was withheld and intent to evade duty is established. Denial of SSI exemption consequently supports the outstanding duty demand. Penalty remains sustainable where it is founded on established duty evasion and the applicable mandatory penalty provisions; authorities concerning impermissible multiple penalties do not apply where statutory liability is independently established. Case-Laws Central Excise Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101490