https://www.taxtmi.com/caselaws?id=52069 Goods manufactured under a foreign brand name on payment of royalty were held ineligible for small-scale exemption because the brand did not belong to the manufacturer. Suppression of the foreign brand use justified invocation of the extended period of limitation, and a revenue-neutrality plea was rejected as insufficient to displace suppression for limitation purposes. Where duty was held payable, the sale price had to be treated as cum-duty price and the assessable value recomputed after granting abatement of the duty element. The penalty was maintained in principle but reduced as excessive, and the matter was remanded for recomputation of duty and modification of penalty. en-us Thu, 25 Sep 2003 00:00:00 +0530 Thu, 30 Sep 2010 16:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52069 Goods manufactured under a foreign brand name on payment of royalty were held ineligible for small-scale exemption because the brand did not belong to the manufacturer. Suppression of the foreign brand use justified invocation of the extended period of limitation, and a revenue-neutrality plea was rejected as insufficient to displace suppression for limitation purposes. Where duty was held payable, the sale price had to be treated as cum-duty price and the assessable value recomputed after granting abatement of the duty element. The penalty was maintained in principle but reduced as excessive, and the matter was remanded for recomputation of duty and modification of penalty. Case-Laws Central Excise Thu, 25 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52069