https://www.taxtmi.com/caselaws?id=241677 Small scale exemption was held unavailable where the goods bore the collaborator's logo and other trade-indicating references, because such marking amounted to use of another person's brand name or trade name. The majority further held that non-disclosure of that material fact to the department constituted suppression, so the extended period of limitation and penalty were sustainable. The dissent on limitation found the law unclear during the relevant period and treated the assessee's belief as bona fide, which would have barred invocation of the extended period. en-us Wed, 04 Dec 2013 00:00:00 +0530 Sat, 26 Apr 2014 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241677 Small scale exemption was held unavailable where the goods bore the collaborator's logo and other trade-indicating references, because such marking amounted to use of another person's brand name or trade name. The majority further held that non-disclosure of that material fact to the department constituted suppression, so the extended period of limitation and penalty were sustainable. The dissent on limitation found the law unclear during the relevant period and treated the assessee's belief as bona fide, which would have barred invocation of the extended period. Case-Laws Central Excise Wed, 04 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241677