https://www.taxtmi.com/caselaws?id=111445 Small-scale exemption under Notification No. 1/93-C.E. was unavailable where the goods bore a brand name belonging to another concern, and the notification's embargo applied because the products were identical to those of the brand owner. The demand was also held to be within limitation, as a false classification declaration and knowledge of another unit's brand name amounted to deliberate misdeclaration justifying the extended period. Penalty under Section 11AC and interest under Section 11AB were set aside because those provisions were not in force during the relevant period, while confiscation of plant, machinery and related goods under Rule 173Q was sustained. en-us Wed, 11 Feb 2004 00:00:00 +0530 Mon, 23 Apr 2012 15:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111445 Small-scale exemption under Notification No. 1/93-C.E. was unavailable where the goods bore a brand name belonging to another concern, and the notification's embargo applied because the products were identical to those of the brand owner. The demand was also held to be within limitation, as a false classification declaration and knowledge of another unit's brand name amounted to deliberate misdeclaration justifying the extended period. Penalty under Section 11AC and interest under Section 11AB were set aside because those provisions were not in force during the relevant period, while confiscation of plant, machinery and related goods under Rule 173Q was sustained. Case-Laws Central Excise Wed, 11 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111445