https://www.taxtmi.com/caselaws?id=50461 Goods bearing another person's brand name were held outside the small scale exemption under Notification No. 1/93 after the 1-3-1994 amendment, because affixing the mark on the assessee's own goods failed the amended condition for relief. The omission of the brand-name disclosure in later classification lists was treated as a deliberate non-disclosure of a material fact affecting dutiability and exemption, so the extended period of limitation was available on the basis of suppression with intent to evade duty. The denial of exemption and the resulting duty liability were therefore sustained. en-us Mon, 19 Feb 2001 00:00:00 +0530 Sat, 21 Aug 2010 18:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50461 Goods bearing another person's brand name were held outside the small scale exemption under Notification No. 1/93 after the 1-3-1994 amendment, because affixing the mark on the assessee's own goods failed the amended condition for relief. The omission of the brand-name disclosure in later classification lists was treated as a deliberate non-disclosure of a material fact affecting dutiability and exemption, so the extended period of limitation was available on the basis of suppression with intent to evade duty. The denial of exemption and the resulting duty liability were therefore sustained. Case-Laws Central Excise Mon, 19 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50461