https://www.taxtmi.com/caselaws?id=106823 Small scale industry exemption was unavailable because the cleared goods bore another person's brand name, and the agreement only permitted use of that mark without transferring ownership. The notification denied relief where branded goods used the trade name of an ineligible person, so duty was payable on those clearances. Non-disclosure of the brand arrangement and failure to obtain prior permission constituted suppression of material facts, justifying invocation of the extended limitation period. Confiscation and redemption fine were sustained, but the duty demand had to be recomputed after allowing lawful abatement in assessable value, and the personal penalty was reduced. en-us Mon, 25 Sep 2000 00:00:00 +0530 Thu, 15 Mar 2012 17:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106823 Small scale industry exemption was unavailable because the cleared goods bore another person's brand name, and the agreement only permitted use of that mark without transferring ownership. The notification denied relief where branded goods used the trade name of an ineligible person, so duty was payable on those clearances. Non-disclosure of the brand arrangement and failure to obtain prior permission constituted suppression of material facts, justifying invocation of the extended limitation period. Confiscation and redemption fine were sustained, but the duty demand had to be recomputed after allowing lawful abatement in assessable value, and the personal penalty was reduced. Case-Laws Central Excise Mon, 25 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106823