https://www.taxtmi.com/caselaws?id=211126 The Supreme Court ruled in favor of the petitioner-company, allowing the use of a disputed logo and confirming entitlement to Small Scale Industry (SSI) exemption. The related person status argument was nullified by the application of the doctrine of merger, overriding the Tribunal's findings. The extended period of limitation for duty demand was invalidated due to lack of justification. The High Court quashed the Commissioner (Appeals) order, emphasizing finality of Supreme Court decisions and disallowing reopening of issues. The petition was allowed, and no costs were awarded. en-us Mon, 02 May 2011 00:00:00 +0530 Fri, 12 Oct 2012 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211126 The Supreme Court ruled in favor of the petitioner-company, allowing the use of a disputed logo and confirming entitlement to Small Scale Industry (SSI) exemption. The related person status argument was nullified by the application of the doctrine of merger, overriding the Tribunal's findings. The extended period of limitation for duty demand was invalidated due to lack of justification. The High Court quashed the Commissioner (Appeals) order, emphasizing finality of Supreme Court decisions and disallowing reopening of issues. The petition was allowed, and no costs were awarded. Case-Laws Central Excise Mon, 02 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211126