https://www.taxtmi.com/caselaws?id=371725 A common family brand name used by partnership concerns of the same family did not, by itself, amount to use of another person's brand for denying small scale industry exemption, because exclusive ownership in some other entity was not established. On that basis, the exemption was upheld and the denial was found unsustainable. The non-declaration of the brand name and the assessee's bona fide belief also did not establish suppression with intent to evade duty, so the extended limitation period could not be invoked. As a result, the demand and penalty were set aside. en-us Thu, 11 Oct 2018 00:00:00 +0530 Mon, 10 Dec 2018 09:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371725 A common family brand name used by partnership concerns of the same family did not, by itself, amount to use of another person's brand for denying small scale industry exemption, because exclusive ownership in some other entity was not established. On that basis, the exemption was upheld and the denial was found unsustainable. The non-declaration of the brand name and the assessee's bona fide belief also did not establish suppression with intent to evade duty, so the extended limitation period could not be invoked. As a result, the demand and penalty were set aside. Case-Laws Central Excise Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371725