https://www.taxtmi.com/caselaws?id=357837 Small scale exemption was discussed in the context of goods manufactured on job work bearing another person's logo, where the relevant test was whether the mark indicated a trade connection in the course of trade. On the stated facts, the goods were intended as gifts, carried no price, and were not circulated in the market, so the brand-name exclusion was not attracted. The commentary also notes that, where the manufacturing activity had already been disclosed to the Revenue, the extended limitation period was unavailable and the demand was time-barred. The assessee therefore succeeded on both merits and limitation. en-us Mon, 08 Jan 2018 00:00:00 +0530 Sat, 06 Apr 2019 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357837 Small scale exemption was discussed in the context of goods manufactured on job work bearing another person's logo, where the relevant test was whether the mark indicated a trade connection in the course of trade. On the stated facts, the goods were intended as gifts, carried no price, and were not circulated in the market, so the brand-name exclusion was not attracted. The commentary also notes that, where the manufacturing activity had already been disclosed to the Revenue, the extended limitation period was unavailable and the demand was time-barred. The assessee therefore succeeded on both merits and limitation. Case-Laws Central Excise Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357837