https://www.taxtmi.com/caselaws?id=3226 Non-disclosure of a brand-name arrangement and the use of another entity's logo by an SSI unit was treated as wilful default and suppression of material facts. The Court noted that the assessee did not reveal the underlying transaction or permission for such use in the classification list, in reply to the show-cause notice, or before the adjudicating authority. Ignorance of the exemption position did not excuse the omission because the material arrangement itself remained undisclosed. On that record, the non-disclosure was not inadvertent or immaterial, and interference with the Commissioner's order was unwarranted. en-us Wed, 12 Dec 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3226 Non-disclosure of a brand-name arrangement and the use of another entity's logo by an SSI unit was treated as wilful default and suppression of material facts. The Court noted that the assessee did not reveal the underlying transaction or permission for such use in the classification list, in reply to the show-cause notice, or before the adjudicating authority. Ignorance of the exemption position did not excuse the omission because the material arrangement itself remained undisclosed. On that record, the non-disclosure was not inadvertent or immaterial, and interference with the Commissioner's order was unwarranted. Case-Laws Central Excise Wed, 12 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3226