https://www.taxtmi.com/caselaws?id=337342 Clearances of tractor-trailors bearing another person's brand name were not eligible for small-scale exemption or job-work benefit because the alleged principal's manufacturing role and compliance with the prescribed job-work notifications were not proved. The branded clearances were therefore treated as the appellant's own manufacture, and the duty demand was upheld. The extended period of limitation was also held invocable because the record indicated suppression and intent to evade duty, notwithstanding later reliance on exemption notifications. The surviving penalties, including the penalty under Rule 173Q, and the related duty consequences were sustained, with limited relief already given on interest, cum-duty computation, and some penalties. en-us Fri, 30 Dec 2016 00:00:00 +0530 Tue, 22 Aug 2017 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337342 Clearances of tractor-trailors bearing another person's brand name were not eligible for small-scale exemption or job-work benefit because the alleged principal's manufacturing role and compliance with the prescribed job-work notifications were not proved. The branded clearances were therefore treated as the appellant's own manufacture, and the duty demand was upheld. The extended period of limitation was also held invocable because the record indicated suppression and intent to evade duty, notwithstanding later reliance on exemption notifications. The surviving penalties, including the penalty under Rule 173Q, and the related duty consequences were sustained, with limited relief already given on interest, cum-duty computation, and some penalties. Case-Laws Central Excise Fri, 30 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337342