https://www.taxtmi.com/caselaws?id=375229 Use of the stylised AMTECH logo and monogram on goods was treated as use of a brand name under the small scale industry exemption, because the mark was used in the same font, design and monogram and had prior user association with another company; the exemption was therefore unavailable. The assessee's declaration mentioned only AMTECH make goods and did not disclose the monogram, design and writing on the goods, which was treated as suppression of a material fact; the extended limitation period was therefore invocable. On these grounds, the demand was sustained and the exemption denied. en-us Thu, 14 Feb 2019 00:00:00 +0530 Fri, 21 Feb 2020 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375229 Use of the stylised AMTECH logo and monogram on goods was treated as use of a brand name under the small scale industry exemption, because the mark was used in the same font, design and monogram and had prior user association with another company; the exemption was therefore unavailable. The assessee's declaration mentioned only AMTECH make goods and did not disclose the monogram, design and writing on the goods, which was treated as suppression of a material fact; the extended limitation period was therefore invocable. On these grounds, the demand was sustained and the exemption denied. Case-Laws Central Excise Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375229