https://www.taxtmi.com/caselaws?id=180737 A common or group mark, not shown to belong exclusively to another person, does not amount to use of another's brand name for denying SSI exemption; on the facts, the exemption was therefore rightly available. Regular disclosures to the department also negatived suppression or wilful misstatement, so the extended period of limitation could not be invoked and the demand failed on limitation as well. The order granting exemption and consequential relief was sustained. en-us Fri, 13 Jun 2014 00:00:00 +0530 Fri, 01 Apr 2016 11:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180737 A common or group mark, not shown to belong exclusively to another person, does not amount to use of another's brand name for denying SSI exemption; on the facts, the exemption was therefore rightly available. Regular disclosures to the department also negatived suppression or wilful misstatement, so the extended period of limitation could not be invoked and the demand failed on limitation as well. The order granting exemption and consequential relief was sustained. Case-Laws Central Excise Fri, 13 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180737