https://www.taxtmi.com/caselaws?id=447266 The CESTAT New Delhi dismissed appeals in a case involving clandestine removal of paints and varnishes manufactured under brand names REAL and NICE. The appellants were found manufacturing goods under third-party brand names without proper authorization, making them ineligible for SSI exemption. The tribunal upheld findings that goods were cleared without proper invoices, with 40% sold through informal receipts. An assignment deed claimed to authorize brand use was deemed an afterthought, being notarized after investigation commenced. The tribunal confirmed suppression of facts warranted extended five-year limitation period, and the show cause notice was issued within prescribed timeframe. Appeals were dismissed and penalties upheld. en-us Wed, 20 Dec 2023 00:00:00 +0530 Fri, 22 Dec 2023 09:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447266 The CESTAT New Delhi dismissed appeals in a case involving clandestine removal of paints and varnishes manufactured under brand names REAL and NICE. The appellants were found manufacturing goods under third-party brand names without proper authorization, making them ineligible for SSI exemption. The tribunal upheld findings that goods were cleared without proper invoices, with 40% sold through informal receipts. An assignment deed claimed to authorize brand use was deemed an afterthought, being notarized after investigation commenced. The tribunal confirmed suppression of facts warranted extended five-year limitation period, and the show cause notice was issued within prescribed timeframe. Appeals were dismissed and penalties upheld. Case-Laws Central Excise Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447266