https://www.taxtmi.com/caselaws?id=345599 Goods sold in packaged form bearing the mark "Seal Jet" were treated as branded goods because the mark on the package was sufficient to identify the brand, and the fact that the mark was unregistered or later disclaimed did not affect denial of Small Scale Industry exemption where the goods bore another person's brand name. The exemption was therefore unavailable on merits. On limitation, the dispute over foreign brand use had been legally contentious and later settled by larger bench authority, so the assessee's conduct was not suppression with intent to evade duty. Extended limitation and penalties were therefore unsustainable, leaving only the normal period demand to be requantified. en-us Thu, 08 Jun 2017 00:00:00 +0530 Sat, 22 Jul 2017 08:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345599 Goods sold in packaged form bearing the mark "Seal Jet" were treated as branded goods because the mark on the package was sufficient to identify the brand, and the fact that the mark was unregistered or later disclaimed did not affect denial of Small Scale Industry exemption where the goods bore another person's brand name. The exemption was therefore unavailable on merits. On limitation, the dispute over foreign brand use had been legally contentious and later settled by larger bench authority, so the assessee's conduct was not suppression with intent to evade duty. Extended limitation and penalties were therefore unsustainable, leaving only the normal period demand to be requantified. Case-Laws Central Excise Thu, 08 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345599