https://www.taxtmi.com/caselaws?id=387048 Printed polyethylene rolls/sheets bearing customers' names, used only as packing material, were not treated as a brand name because the markings did not indicate a trade connection with any person and were used for identification and control rather than to enhance value. On that basis, exemption under Notification No. 8/2003-CE was available. The extended period of limitation was also not invocable because the appellate authority found no suppression of facts in claiming the exemption, and no contrary material was produced to displace that finding. The demand was therefore unsustainable on both merits and limitation. en-us Fri, 21 Jun 2019 00:00:00 +0530 Wed, 16 Oct 2019 10:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387048 Printed polyethylene rolls/sheets bearing customers' names, used only as packing material, were not treated as a brand name because the markings did not indicate a trade connection with any person and were used for identification and control rather than to enhance value. On that basis, exemption under Notification No. 8/2003-CE was available. The extended period of limitation was also not invocable because the appellate authority found no suppression of facts in claiming the exemption, and no contrary material was produced to displace that finding. The demand was therefore unsustainable on both merits and limitation. Case-Laws Central Excise Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387048