https://www.taxtmi.com/caselaws?id=107496 Use of a brand name substantially akin to that of a foreign collaborator who was not eligible for small-scale exemption disentitled the manufacturer from claiming the notification benefit. The brand was treated as the foreign collaborator's mark under the principle that exemption is unavailable where goods bear the brand or trade name of another ineligible person. The demand was not barred by limitation because the record showed suppression of the branded nature of the goods and misdeclaration of the classification list. Interest under Section 11AB was not sustainable for a period ending before that provision came into force, and the penalty and redemption fine were reduced or waived accordingly. en-us Thu, 27 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 18:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107496 Use of a brand name substantially akin to that of a foreign collaborator who was not eligible for small-scale exemption disentitled the manufacturer from claiming the notification benefit. The brand was treated as the foreign collaborator's mark under the principle that exemption is unavailable where goods bear the brand or trade name of another ineligible person. The demand was not barred by limitation because the record showed suppression of the branded nature of the goods and misdeclaration of the classification list. Interest under Section 11AB was not sustainable for a period ending before that provision came into force, and the penalty and redemption fine were reduced or waived accordingly. Case-Laws Central Excise Thu, 27 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107496