https://www.taxtmi.com/caselaws?id=368059 An assessee claiming excise exemption for goods bearing another person's brand name must make the required disclosure and declaration, because exemption notifications are construed strictly and the burden lies on the assessee to prove entitlement. Non-disclosure of the brand name, where the department learns of it only on investigation, amounts to suppression and justifies invocation of the extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944. On penalty under Section 11AC, the text notes that although the demand and limitation objection were upheld, the penalty was deleted on the facts applying the governing Supreme Court principle. en-us Mon, 24 Sep 2018 00:00:00 +0530 Sat, 06 Apr 2019 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368059 An assessee claiming excise exemption for goods bearing another person's brand name must make the required disclosure and declaration, because exemption notifications are construed strictly and the burden lies on the assessee to prove entitlement. Non-disclosure of the brand name, where the department learns of it only on investigation, amounts to suppression and justifies invocation of the extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944. On penalty under Section 11AC, the text notes that although the demand and limitation objection were upheld, the penalty was deleted on the facts applying the governing Supreme Court principle. Case-Laws Central Excise Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368059