https://www.taxtmi.com/caselaws?id=362167 Denial of SSI exemption under Notification No. 8/2003-CE on the ground that the goods bore a third party's brand name did not justify invoking the extended period of limitation. The appellant relied on Circular No. 71/71/94-CX, which indicated that branded castings supplied to a customer for further manufacture, and not traded as such, would not by itself disentitle small scale exemption. As the availability of SSI exemption in such circumstances was itself disputed during the relevant period, suppression or wilful misstatement was not established. The demand was therefore barred by limitation and the extended period could not be applied. en-us Tue, 19 Jun 2018 00:00:00 +0530 Thu, 21 Jun 2018 06:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362167 Denial of SSI exemption under Notification No. 8/2003-CE on the ground that the goods bore a third party's brand name did not justify invoking the extended period of limitation. The appellant relied on Circular No. 71/71/94-CX, which indicated that branded castings supplied to a customer for further manufacture, and not traded as such, would not by itself disentitle small scale exemption. As the availability of SSI exemption in such circumstances was itself disputed during the relevant period, suppression or wilful misstatement was not established. The demand was therefore barred by limitation and the extended period could not be applied. Case-Laws Central Excise Tue, 19 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362167