https://www.taxtmi.com/caselaws?id=117961 SSI exemption under Notification No. 16/97-CE was held unavailable where chocolates were cleared under a brand name belonging to another person, as goods bearing another's brand fall outside the concessional rate. The record also treated the assessee's declaration that it did not use another person's brand name as a deliberate misdeclaration, amounting to suppression of material facts. On that basis, invocation of the extended limitation period under the proviso to Section 11A(1) was justified. The duty demand was sustained, while the penalty was reduced on the facts and circumstances. en-us Thu, 02 Mar 2006 00:00:00 +0530 Wed, 27 Jun 2012 16:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117961 SSI exemption under Notification No. 16/97-CE was held unavailable where chocolates were cleared under a brand name belonging to another person, as goods bearing another's brand fall outside the concessional rate. The record also treated the assessee's declaration that it did not use another person's brand name as a deliberate misdeclaration, amounting to suppression of material facts. On that basis, invocation of the extended limitation period under the proviso to Section 11A(1) was justified. The duty demand was sustained, while the penalty was reduced on the facts and circumstances. Case-Laws Central Excise Thu, 02 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117961