https://www.taxtmi.com/caselaws?id=4638 The Tribunal ruled in favor of the appellant, setting aside the order invoking the extended period of limitation under Sec. 11A(1) of the Central Excise Act. The appellant's bona fide belief in their eligibility for the Small Scale Industry (SSI) exemption on the brand name "Gprecision" was acknowledged, supported by evidence of application for trademark registration. The Tribunal found that the appellant had declared the brand name and was entitled to the SSI exemption, ultimately allowing the appeal with consequential relief. en-us Mon, 28 Jan 2008 00:00:00 +0530 Fri, 18 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4638 The Tribunal ruled in favor of the appellant, setting aside the order invoking the extended period of limitation under Sec. 11A(1) of the Central Excise Act. The appellant's bona fide belief in their eligibility for the Small Scale Industry (SSI) exemption on the brand name "Gprecision" was acknowledged, supported by evidence of application for trademark registration. The Tribunal found that the appellant had declared the brand name and was entitled to the SSI exemption, ultimately allowing the appeal with consequential relief. Case-Laws Central Excise Mon, 28 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4638