https://www.taxtmi.com/caselaws?id=237105 SSI exemption was treated as available from the date of trade mark application where registration was granted later by the competent authority, because the earlier application was sufficient to attract the notification benefit. On limitation, disclosure of the trade name in declarations and departmental awareness of the relevant brand usage negatived suppression or misstatement with intent to evade duty, so the extended period could not be invoked. The appellate authority's view sustaining the exemption and rejecting time-barred recovery was upheld. en-us Mon, 18 Jun 2012 00:00:00 +0530 Wed, 18 Sep 2013 08:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237105 SSI exemption was treated as available from the date of trade mark application where registration was granted later by the competent authority, because the earlier application was sufficient to attract the notification benefit. On limitation, disclosure of the trade name in declarations and departmental awareness of the relevant brand usage negatived suppression or misstatement with intent to evade duty, so the extended period could not be invoked. The appellate authority's view sustaining the exemption and rejecting time-barred recovery was upheld. Case-Laws Central Excise Mon, 18 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237105