https://www.taxtmi.com/caselaws?id=155355 Conditional small-scale exemption under Notification No. 1/93-C.E. is unavailable where goods are cleared under another person's registered brand name, and minor changes in the logo do not avoid the bar. The notification requires strict compliance, so use of a third party's trade mark defeats the exemption. Non-disclosure of that material fact in exemption declarations amounts to suppression, particularly where the trademark records were publicly available and no bona fide verification was shown. On that basis, the extended limitation period can be invoked. Where exemption is denied and duty was not quantified below, the matter may be remanded for fresh determination of duty, interest, and consequential penalty proceedings. en-us Wed, 16 Jun 2010 00:00:00 +0530 Tue, 03 Sep 2013 17:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155355 Conditional small-scale exemption under Notification No. 1/93-C.E. is unavailable where goods are cleared under another person's registered brand name, and minor changes in the logo do not avoid the bar. The notification requires strict compliance, so use of a third party's trade mark defeats the exemption. Non-disclosure of that material fact in exemption declarations amounts to suppression, particularly where the trademark records were publicly available and no bona fide verification was shown. On that basis, the extended limitation period can be invoked. Where exemption is denied and duty was not quantified below, the matter may be remanded for fresh determination of duty, interest, and consequential penalty proceedings. Case-Laws Central Excise Wed, 16 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155355