https://www.taxtmi.com/caselaws?id=112175 Goods cleared under another concern's brand name were held ineligible for Small Scale Industry exemption where the appellants completed manufacture by filling stitched pillow covers with polyester fibre. Non-disclosure of the manufacturing activity and failure to file the exemption declaration justified invocation of the extended limitation period, so the demand was not time-barred. Because the goods were cleared without duty despite suppression, the penalty under the Central Excise Rules and the Central Excise Act was maintained and no further reduction was warranted. en-us Fri, 25 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 18:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112175 Goods cleared under another concern's brand name were held ineligible for Small Scale Industry exemption where the appellants completed manufacture by filling stitched pillow covers with polyester fibre. Non-disclosure of the manufacturing activity and failure to file the exemption declaration justified invocation of the extended limitation period, so the demand was not time-barred. Because the goods were cleared without duty despite suppression, the penalty under the Central Excise Rules and the Central Excise Act was maintained and no further reduction was warranted. Case-Laws Central Excise Fri, 25 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112175