https://www.taxtmi.com/caselaws?id=763512 Extended limitation could not be invoked where a later show cause notice was based on the same audit report and facts already known to the department, because suppression with intent to evade duty was not established. For small scale exemption under Notification No. 8/2003-CE, clearances of branded medicaments manufactured for another person were not includible in computing the turnover threshold, as goods bearing another's brand name were outside the notification and no extra condition could be read into it. On both limitation and merits, the demand and penalty were held unsustainable. en-us Wed, 18 Dec 2024 00:00:00 +0530 Sat, 21 Dec 2024 08:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763512 Extended limitation could not be invoked where a later show cause notice was based on the same audit report and facts already known to the department, because suppression with intent to evade duty was not established. For small scale exemption under Notification No. 8/2003-CE, clearances of branded medicaments manufactured for another person were not includible in computing the turnover threshold, as goods bearing another's brand name were outside the notification and no extra condition could be read into it. On both limitation and merits, the demand and penalty were held unsustainable. Case-Laws Central Excise Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763512