https://www.taxtmi.com/caselaws?id=343065 SSI exemption was unavailable because the goods were cleared under the logo and trade mark of a sister concern, and the record supported exclusive ownership in that other concern; the duty demand based on denial of the exemption was therefore sustained. The demand was also held within limitation because manufacture and clearance of dutiable goods had been concealed and the true nature of the products emerged only after investigation, justifying the extended period. However, once an equal mandatory penalty had been imposed under Section 11AC, the additional penalty under Rule 173Q / Rule 25 was found unwarranted and was set aside. en-us Tue, 21 Feb 2017 00:00:00 +0530 Thu, 18 May 2017 07:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343065 SSI exemption was unavailable because the goods were cleared under the logo and trade mark of a sister concern, and the record supported exclusive ownership in that other concern; the duty demand based on denial of the exemption was therefore sustained. The demand was also held within limitation because manufacture and clearance of dutiable goods had been concealed and the true nature of the products emerged only after investigation, justifying the extended period. However, once an equal mandatory penalty had been imposed under Section 11AC, the additional penalty under Rule 173Q / Rule 25 was found unwarranted and was set aside. Case-Laws Central Excise Tue, 21 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343065