https://www.taxtmi.com/caselaws?id=378814 Use of another person's brand name does not, by itself, confer entitlement to the small scale exemption where the notification excludes such branded goods, but contemporaneous conflict in tribunal views and bona fide belief can justify restriction of demand to the normal limitation period. Allegations of clandestine removal must be supported by reliable evidence; where a confession is uncertain and the material supports only a lesser quantification, the demand may be reduced accordingly. On the same factual footing, penalty is not sustainable when extended limitation is unavailable and the dispute is bona fide. en-us Fri, 11 Jan 2019 00:00:00 +0530 Tue, 23 Apr 2019 06:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378814 Use of another person's brand name does not, by itself, confer entitlement to the small scale exemption where the notification excludes such branded goods, but contemporaneous conflict in tribunal views and bona fide belief can justify restriction of demand to the normal limitation period. Allegations of clandestine removal must be supported by reliable evidence; where a confession is uncertain and the material supports only a lesser quantification, the demand may be reduced accordingly. On the same factual footing, penalty is not sustainable when extended limitation is unavailable and the dispute is bona fide. Case-Laws Central Excise Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378814