https://www.taxtmi.com/caselaws?id=265348 Use of another person's brand name on goods different from those for which the brand is registered disentitles the manufacturer to small-scale industry exemption, and that denial was sustained. However, because then-prevailing Tribunal and Larger Bench decisions had taken a contrary view, the assessee's eligibility was under a bona fide legal doubt; suppression with intent to evade could not be inferred. The demand was therefore confined to the normal limitation period, and penalty was deleted. en-us Thu, 09 Apr 2015 00:00:00 +0530 Sat, 10 Oct 2015 06:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265348 Use of another person's brand name on goods different from those for which the brand is registered disentitles the manufacturer to small-scale industry exemption, and that denial was sustained. However, because then-prevailing Tribunal and Larger Bench decisions had taken a contrary view, the assessee's eligibility was under a bona fide legal doubt; suppression with intent to evade could not be inferred. The demand was therefore confined to the normal limitation period, and penalty was deleted. Case-Laws Central Excise Thu, 09 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265348