https://www.taxtmi.com/caselaws?id=340859 SSI exemption under Notification No. 8/2003-CE was unavailable where the manufacturer used the brand name of another group company, since the benefit is confined to units not using another person's brand. Use of the registered mark of a different legal entity, even within the same family group, attracted the bar on exemption. Non-disclosure of that brand usage to the department amounted to suppression of facts, so the extended limitation period applied. The plea of bona fide belief did not survive on the record, and ignorance of law could not defeat the demand. en-us Wed, 08 Feb 2017 00:00:00 +0530 Tue, 28 Mar 2017 06:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340859 SSI exemption under Notification No. 8/2003-CE was unavailable where the manufacturer used the brand name of another group company, since the benefit is confined to units not using another person's brand. Use of the registered mark of a different legal entity, even within the same family group, attracted the bar on exemption. Non-disclosure of that brand usage to the department amounted to suppression of facts, so the extended limitation period applied. The plea of bona fide belief did not survive on the record, and ignorance of law could not defeat the demand. Case-Laws Central Excise Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340859