https://www.taxtmi.com/caselaws?id=54168 Use of another person's brand name bars small scale industry exemption even when that person applies the same brand to different goods, because the nature of the other goods is immaterial under the exemption scheme. The note also explains that extended limitation cannot be invoked merely from non-disclosure of brand-name use in a declaration, where the underlying facts do not amount to suppression, and allegations regarding erection and commissioning charges cannot support limitation if those charges are not includible in assessable value. On that basis, the duty demand and penalty were held time-barred, although the merits challenge to exemption failed. en-us Tue, 07 Jun 2005 00:00:00 +0530 Mon, 18 Oct 2010 13:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54168 Use of another person's brand name bars small scale industry exemption even when that person applies the same brand to different goods, because the nature of the other goods is immaterial under the exemption scheme. The note also explains that extended limitation cannot be invoked merely from non-disclosure of brand-name use in a declaration, where the underlying facts do not amount to suppression, and allegations regarding erection and commissioning charges cannot support limitation if those charges are not includible in assessable value. On that basis, the duty demand and penalty were held time-barred, although the merits challenge to exemption failed. Case-Laws Central Excise Tue, 07 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54168