https://www.taxtmi.com/caselaws?id=201375 Small-scale industry exemption under Notification No. 8/2003 is unavailable where manufactured goods bear a brand name belonging to another concern. Manufacture and clearance of such branded goods without registration and payment of duty support the resulting classification and duty liability. Suppression of material facts and non-registration permit invocation of the extended limitation period. Where the conditions for mandatory penalty under Section 11AC of the Central Excise Act are established, pre-show-cause-notice payment does not justify reducing the penalty below the duty evaded. The stated result sustains the duty demand, rejects the exemption and limitation challenges, and applies penalty equal to the evaded duty. en-us Wed, 13 Jan 2010 00:00:00 +0530 Wed, 05 Jan 2011 14:32:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201375 Small-scale industry exemption under Notification No. 8/2003 is unavailable where manufactured goods bear a brand name belonging to another concern. Manufacture and clearance of such branded goods without registration and payment of duty support the resulting classification and duty liability. Suppression of material facts and non-registration permit invocation of the extended limitation period. Where the conditions for mandatory penalty under Section 11AC of the Central Excise Act are established, pre-show-cause-notice payment does not justify reducing the penalty below the duty evaded. The stated result sustains the duty demand, rejects the exemption and limitation challenges, and applies penalty equal to the evaded duty. Case-Laws Central Excise Wed, 13 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201375