https://www.taxtmi.com/caselaws?id=112519 Clearance of excisable goods under another person's brand name disqualifies the assessee from the small scale exemption, even if the mark is used on goods of a different type and is not registered for the same goods. Non-disclosure of that brand use to the Department attracts the extended period of limitation, so the demand is not time-barred. Where duty is computed from the sale price realised from buyers, that price must be treated as cum-duty price and the excise duty deducted on recomputation; the penalty is correspondingly liable to reduction. The exemption denial and limitation finding were upheld, while the duty and penalty were adjusted on cum-duty basis. en-us Mon, 31 May 2004 00:00:00 +0530 Mon, 30 Apr 2012 14:29:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112519 Clearance of excisable goods under another person's brand name disqualifies the assessee from the small scale exemption, even if the mark is used on goods of a different type and is not registered for the same goods. Non-disclosure of that brand use to the Department attracts the extended period of limitation, so the demand is not time-barred. Where duty is computed from the sale price realised from buyers, that price must be treated as cum-duty price and the excise duty deducted on recomputation; the penalty is correspondingly liable to reduction. The exemption denial and limitation finding were upheld, while the duty and penalty were adjusted on cum-duty basis. Case-Laws Central Excise Mon, 31 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112519