https://www.taxtmi.com/caselaws?id=203327 Small scale industry exemption under Notification No. 8/2002-C.E. was unavailable where the goods were cleared under a brand name admittedly owned by another person, because the condition requiring use of the assessee's own brand was not satisfied. The assessee's own statement showing ownership in another entity was sufficient to negate eligibility. The extended period of limitation was also available because returns had wrongly represented the brand as the assessee's own, and the true ownership emerged only later, establishing suppression of a material fact. en-us Fri, 16 Jul 2010 00:00:00 +0530 Wed, 18 May 2011 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203327 Small scale industry exemption under Notification No. 8/2002-C.E. was unavailable where the goods were cleared under a brand name admittedly owned by another person, because the condition requiring use of the assessee's own brand was not satisfied. The assessee's own statement showing ownership in another entity was sufficient to negate eligibility. The extended period of limitation was also available because returns had wrongly represented the brand as the assessee's own, and the true ownership emerged only later, establishing suppression of a material fact. Case-Laws Central Excise Fri, 16 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203327