https://www.taxtmi.com/caselaws?id=51642 A quality-control sticker reading "checked" with the marketing company's particulars did not amount to use of a brand name, because it did not indicate a trade connection in the statutory sense; exemption under Notification No. 8/98-C.E. was therefore not lost. The extended limitation period under Section 11A(1) was also not available, as the assessee could reasonably rely on existing decisions and the element of intent to evade duty was absent, so penalty could not be sustained. The departmental challenge failed and the exemption, deletion of demand, and penalty relief were upheld. en-us Fri, 28 Jun 2002 00:00:00 +0530 Mon, 27 Sep 2010 13:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51642 A quality-control sticker reading "checked" with the marketing company's particulars did not amount to use of a brand name, because it did not indicate a trade connection in the statutory sense; exemption under Notification No. 8/98-C.E. was therefore not lost. The extended limitation period under Section 11A(1) was also not available, as the assessee could reasonably rely on existing decisions and the element of intent to evade duty was absent, so penalty could not be sustained. The departmental challenge failed and the exemption, deletion of demand, and penalty relief were upheld. Case-Laws Central Excise Fri, 28 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51642