https://www.taxtmi.com/caselaws?id=117359 Trade mark registration in the assessee's own name under Section 23 of the Trade Marks Act, 1999 was treated as relating back to the application date, so clearances from 6-10-1997 were regarded as made under its own brand name and the small scale exemption under Notification No. 88/88-C.E. was available from that date. For the earlier period, the absence of material showing suppression or intent to evade duty meant the extended limitation period could not be invoked. The duty demand was therefore unsustainable on merits for the later period and time-barred for June to October 1997. en-us Tue, 03 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 11:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117359 Trade mark registration in the assessee's own name under Section 23 of the Trade Marks Act, 1999 was treated as relating back to the application date, so clearances from 6-10-1997 were regarded as made under its own brand name and the small scale exemption under Notification No. 88/88-C.E. was available from that date. For the earlier period, the absence of material showing suppression or intent to evade duty meant the extended limitation period could not be invoked. The duty demand was therefore unsustainable on merits for the later period and time-barred for June to October 1997. Case-Laws Central Excise Tue, 03 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117359