https://www.taxtmi.com/caselaws?id=243949 Mere use of bought-out castings already bearing another person's brand name does not, by itself, amount to affixation or use of that brand name by the manufacturer of the final product, so the small-scale industries exemption is not automatically denied on that basis. The Tribunal also treated prior decisions supporting the assessee's view as creating a bona fide interpretive dispute, which barred invocation of the extended period of limitation and rendered penalties unsustainable in the contested appeals, while duty confirmations in the uncontested matters remained unaffected. en-us Wed, 20 Nov 2013 00:00:00 +0530 Mon, 01 Jun 2015 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243949 Mere use of bought-out castings already bearing another person's brand name does not, by itself, amount to affixation or use of that brand name by the manufacturer of the final product, so the small-scale industries exemption is not automatically denied on that basis. The Tribunal also treated prior decisions supporting the assessee's view as creating a bona fide interpretive dispute, which barred invocation of the extended period of limitation and rendered penalties unsustainable in the contested appeals, while duty confirmations in the uncontested matters remained unaffected. Case-Laws Central Excise Wed, 20 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243949