https://www.taxtmi.com/caselaws?id=267864 Goods bearing another person's brand name or logo remain outside the small scale exemption under Notification No. 8/2003, and a private memorandum of understanding or later trademark registration does not override that exclusion unless it amounts to a valid assignment of exclusive rights. Continued use of the other person's logo on goods and cartons, coupled with non-registration and failure to file returns, supported suppression of material facts and justified invocation of the extended limitation period. The penalty was also sustained because the dispute was not a mere debatable interpretation issue in light of the settled exclusion principle. en-us Thu, 28 May 2015 00:00:00 +0530 Tue, 16 Feb 2016 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267864 Goods bearing another person's brand name or logo remain outside the small scale exemption under Notification No. 8/2003, and a private memorandum of understanding or later trademark registration does not override that exclusion unless it amounts to a valid assignment of exclusive rights. Continued use of the other person's logo on goods and cartons, coupled with non-registration and failure to file returns, supported suppression of material facts and justified invocation of the extended limitation period. The penalty was also sustained because the dispute was not a mere debatable interpretation issue in light of the settled exclusion principle. Case-Laws Central Excise Thu, 28 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267864