https://www.taxtmi.com/caselaws?id=114527 Small-scale exemption is unavailable where cleared goods bear another person's brand name, whether registered or not, and buyer certificates or transport-convenience explanations do not displace evidence showing use of third-party marks. Concealment of the true ownership of the brand names, despite disclosure of classification particulars, amounts to suppression and justifies invocation of the extended limitation period. Where an earlier final demand already covered the same period, the duty demand must be recomputed to avoid duplication. Penalty is sustainable in principle for suppression and attempted evasion, but the quantum may be reduced or set aside depending on the period and factual overlap. en-us Thu, 07 Oct 2004 00:00:00 +0530 Wed, 16 May 2012 13:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114527 Small-scale exemption is unavailable where cleared goods bear another person's brand name, whether registered or not, and buyer certificates or transport-convenience explanations do not displace evidence showing use of third-party marks. Concealment of the true ownership of the brand names, despite disclosure of classification particulars, amounts to suppression and justifies invocation of the extended limitation period. Where an earlier final demand already covered the same period, the duty demand must be recomputed to avoid duplication. Penalty is sustainable in principle for suppression and attempted evasion, but the quantum may be reduced or set aside depending on the period and factual overlap. Case-Laws Central Excise Thu, 07 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114527