https://www.taxtmi.com/caselaws?id=295320 The dispute concerns denial of small scale industries exemption on the ground that goods were cleared under another person's brand name. The demand was issued by invoking the extended period of limitation, but the relevant period substantially pre-dated the show cause notice and the exemption issue had been the subject of conflicting judicial views. On those facts, the conditions for extended limitation were not met, so the demand was held time-barred and the assessee's entitlement could not be denied on limitation grounds. en-us Wed, 14 Mar 2018 00:00:00 +0530 Sat, 29 May 2021 08:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295320 The dispute concerns denial of small scale industries exemption on the ground that goods were cleared under another person's brand name. The demand was issued by invoking the extended period of limitation, but the relevant period substantially pre-dated the show cause notice and the exemption issue had been the subject of conflicting judicial views. On those facts, the conditions for extended limitation were not met, so the demand was held time-barred and the assessee's entitlement could not be denied on limitation grounds. Case-Laws Central Excise Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295320