https://www.taxtmi.com/caselaws?id=53495 An assessee using a foreign brand name exclusively assigned for use in India was held eligible for small scale industry exemption because the assignment gave it exclusive user rights and no competing claimant existed. The extended-period demand was also held unsustainable because earlier favourable Tribunal decisions supported a bona fide belief that such use did not disqualify the exemption, defeating limitation on that basis. The impugned order was set aside and relief was granted on both exemption eligibility and limitation. en-us Wed, 06 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 15:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53495 An assessee using a foreign brand name exclusively assigned for use in India was held eligible for small scale industry exemption because the assignment gave it exclusive user rights and no competing claimant existed. The extended-period demand was also held unsustainable because earlier favourable Tribunal decisions supported a bona fide belief that such use did not disqualify the exemption, defeating limitation on that basis. The impugned order was set aside and relief was granted on both exemption eligibility and limitation. Case-Laws Central Excise Wed, 06 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53495