https://www.taxtmi.com/caselaws?id=371663 Disclosure of use of a brand name in the statutory declaration negated suppression, so the extended limitation period could not be invoked. Supported assignment and lease deeds were treated as sufficient to establish the assessee's right to use the brand name, and SSI exemption was therefore available. As the brand use stood disclosed and no mala fide was shown, penalties on the assessee and co-appellants were held unsustainable and were set aside. The operative effect was that relief followed on limitation, exemption, and penalty issues, with duty and interest, if any, confined to the extent beyond the SSI exemption limit. en-us Fri, 07 Dec 2018 00:00:00 +0530 Sat, 08 Dec 2018 06:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371663 Disclosure of use of a brand name in the statutory declaration negated suppression, so the extended limitation period could not be invoked. Supported assignment and lease deeds were treated as sufficient to establish the assessee's right to use the brand name, and SSI exemption was therefore available. As the brand use stood disclosed and no mala fide was shown, penalties on the assessee and co-appellants were held unsustainable and were set aside. The operative effect was that relief followed on limitation, exemption, and penalty issues, with duty and interest, if any, confined to the extent beyond the SSI exemption limit. Case-Laws Central Excise Fri, 07 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371663