https://www.taxtmi.com/caselaws?id=109894 Goods bearing another person's brand name are not eligible for small scale industry exemption under the applicable notification. The goods were found to display the brand name "Aries" with the zodiac sign, while "SUPERGRIP" was treated as separately shown and not part of the brand name; exemption was therefore unavailable. Misdeclaration of the brand as "Aries SUPERGRIP" in the declaration filed with the department amounted to suppression of material facts, so the extended period of limitation was invocable. Although the duty demand was sustained, full penalty was not justified and the penalty was substantially reduced. en-us Mon, 23 Jun 2003 00:00:00 +0530 Thu, 12 Apr 2012 16:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109894 Goods bearing another person's brand name are not eligible for small scale industry exemption under the applicable notification. The goods were found to display the brand name "Aries" with the zodiac sign, while "SUPERGRIP" was treated as separately shown and not part of the brand name; exemption was therefore unavailable. Misdeclaration of the brand as "Aries SUPERGRIP" in the declaration filed with the department amounted to suppression of material facts, so the extended period of limitation was invocable. Although the duty demand was sustained, full penalty was not justified and the penalty was substantially reduced. Case-Laws Central Excise Mon, 23 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109894