https://www.taxtmi.com/caselaws?id=52053 Use of a trade mark belonging to another person, including a foreign licensor, can disqualify an assessee from small-scale exemption under the notification, and the assessee was not entitled to that benefit on merits. However, where the assessee had filed declarations and operated under a bona fide belief that licensed use of the mark preserved eligibility, and the record did not show intent to evade duty, suppression or misstatement was not established. On that footing, the extended period of limitation could not be invoked, so the demand, interest and penalties based on it were unsustainable and were set aside. en-us Wed, 10 Sep 2003 00:00:00 +0530 Sat, 22 Jul 2017 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52053 Use of a trade mark belonging to another person, including a foreign licensor, can disqualify an assessee from small-scale exemption under the notification, and the assessee was not entitled to that benefit on merits. However, where the assessee had filed declarations and operated under a bona fide belief that licensed use of the mark preserved eligibility, and the record did not show intent to evade duty, suppression or misstatement was not established. On that footing, the extended period of limitation could not be invoked, so the demand, interest and penalties based on it were unsustainable and were set aside. Case-Laws Central Excise Wed, 10 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52053