https://www.taxtmi.com/caselaws?id=51275 Small Scale Industry exemption under Notification No. 1/93 was unavailable where goods were manufactured under a brand name belonging to another person not entitled to the benefit, and the alleged assignment deed was treated as unreliable and fabricated. Non-disclosure of the true brand-name arrangement supported suppression of material facts, so the extended limitation period applied and the demand was not time-barred. Penalty under Section 11AC could not be imposed for any period before its commencement on 28-9-1996, so the penalty was reduced to exclude that earlier period. en-us Thu, 13 Jun 2002 00:00:00 +0530 Thu, 23 Sep 2010 17:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51275 Small Scale Industry exemption under Notification No. 1/93 was unavailable where goods were manufactured under a brand name belonging to another person not entitled to the benefit, and the alleged assignment deed was treated as unreliable and fabricated. Non-disclosure of the true brand-name arrangement supported suppression of material facts, so the extended limitation period applied and the demand was not time-barred. Penalty under Section 11AC could not be imposed for any period before its commencement on 28-9-1996, so the penalty was reduced to exclude that earlier period. Case-Laws Central Excise Thu, 13 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51275