https://www.taxtmi.com/caselaws?id=52032 Small-scale exemption under Notification No. 88/88-C.E., as amended, was unavailable for detergent powder cleared under the brand name "Saving Plus" because the brand belonged to another person: Corona Plus was the registered owner or user and was also dealing in the brand for detergent powder, so the respondents could not claim ownership merely from having applied for registration. The extended period of limitation was not attracted because searches had already been conducted on intelligence and suppression was not established; the demand was therefore confined to the normal period. As exemption failed, duty liability arose, and the matter was remanded for computation of the duty payable. en-us Wed, 06 Aug 2003 00:00:00 +0530 Thu, 30 Sep 2010 12:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52032 Small-scale exemption under Notification No. 88/88-C.E., as amended, was unavailable for detergent powder cleared under the brand name "Saving Plus" because the brand belonged to another person: Corona Plus was the registered owner or user and was also dealing in the brand for detergent powder, so the respondents could not claim ownership merely from having applied for registration. The extended period of limitation was not attracted because searches had already been conducted on intelligence and suppression was not established; the demand was therefore confined to the normal period. As exemption failed, duty liability arose, and the matter was remanded for computation of the duty payable. Case-Laws Central Excise Wed, 06 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52032