https://www.taxtmi.com/caselaws?id=52115 Small-scale exemption was unavailable where goods were cleared under the brand name "ECONOPRINT" belonging to another person, because the exemption is denied for another person's brand name whether registered or unregistered, and non-renewal of trade mark registration did not by itself transfer ownership. Non-disclosure of the brand name in the classification declaration, coupled with the record showing knowledge of the ownership position, justified invocation of the extended period of limitation. Penalty followed from wrongful exemption availment, but the quantum was reduced, with consequential relief directed on Modvat credit and cum-duty valuation subject to verification. en-us Wed, 08 Oct 2003 00:00:00 +0530 Fri, 01 Oct 2010 13:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52115 Small-scale exemption was unavailable where goods were cleared under the brand name "ECONOPRINT" belonging to another person, because the exemption is denied for another person's brand name whether registered or unregistered, and non-renewal of trade mark registration did not by itself transfer ownership. Non-disclosure of the brand name in the classification declaration, coupled with the record showing knowledge of the ownership position, justified invocation of the extended period of limitation. Penalty followed from wrongful exemption availment, but the quantum was reduced, with consequential relief directed on Modvat credit and cum-duty valuation subject to verification. Case-Laws Central Excise Wed, 08 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52115