https://www.taxtmi.com/caselaws?id=124817 In a job-work arrangement, reuse of cartons, packing slips or labels bearing another person's name for identification of the supplier or raw material owner did not amount to affixing a brand name in the course of trade, where the goods were not marketed as the job worker's own product; the small-scale exemption was therefore not denied on that basis. Non-disclosure of such marking in the classification list, by itself, did not justify the extended period of limitation, and the demand beyond the normal period failed. The orders were set aside and relief followed for the assessees. en-us Wed, 17 Sep 2008 00:00:00 +0530 Tue, 16 Oct 2012 11:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124817 In a job-work arrangement, reuse of cartons, packing slips or labels bearing another person's name for identification of the supplier or raw material owner did not amount to affixing a brand name in the course of trade, where the goods were not marketed as the job worker's own product; the small-scale exemption was therefore not denied on that basis. Non-disclosure of such marking in the classification list, by itself, did not justify the extended period of limitation, and the demand beyond the normal period failed. The orders were set aside and relief followed for the assessees. Case-Laws Central Excise Wed, 17 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124817