https://www.taxtmi.com/caselaws?id=341414 Goods bearing another person's brand name remained outside the aggregate value of clearances under the exemption notifications, because the notifications expressly denied benefit to such goods and excluded those clearances from computation even where the goods were cleared for captive use or were not sold in the market. Applying strict construction of exemption notifications, the branded clearances to CTU and DTC were held not includable, and the substantive exemption issue was decided for the assessee. The extended period of limitation was also unavailable because the relevant clearances had been regularly disclosed in returns and duty had been paid at the higher rate, so the demand was time-barred. Demand, interest and penalty could not be sustained. en-us Thu, 06 Apr 2017 00:00:00 +0530 Mon, 30 Apr 2018 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341414 Goods bearing another person's brand name remained outside the aggregate value of clearances under the exemption notifications, because the notifications expressly denied benefit to such goods and excluded those clearances from computation even where the goods were cleared for captive use or were not sold in the market. Applying strict construction of exemption notifications, the branded clearances to CTU and DTC were held not includable, and the substantive exemption issue was decided for the assessee. The extended period of limitation was also unavailable because the relevant clearances had been regularly disclosed in returns and duty had been paid at the higher rate, so the demand was time-barred. Demand, interest and penalty could not be sustained. Case-Laws Central Excise Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341414