https://www.taxtmi.com/caselaws?id=101539 A duty demand was found time barred because the show cause notice was issued beyond the relevant period and that finding was not challenged. On merits, clearance of goods under the mark "New Ship" did not disentitle the respondents from small scale exemption under Notification No. 1/93-C.E., as the marks "New Ship" and "Ship" were found materially different in overall appearance, style, colour and packing, with more dissimilarities than similarities. The exemption claim was therefore sustained and the brand-name objection rejected. en-us Mon, 11 Mar 2002 00:00:00 +0530 Fri, 10 Feb 2012 11:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101539 A duty demand was found time barred because the show cause notice was issued beyond the relevant period and that finding was not challenged. On merits, clearance of goods under the mark "New Ship" did not disentitle the respondents from small scale exemption under Notification No. 1/93-C.E., as the marks "New Ship" and "Ship" were found materially different in overall appearance, style, colour and packing, with more dissimilarities than similarities. The exemption claim was therefore sustained and the brand-name objection rejected. Case-Laws Central Excise Mon, 11 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101539