https://www.taxtmi.com/caselaws?id=54224 The Tribunal referred a case involving small scale exemption eligibility based on the use of a brand name belonging to another person and the invocation of an extended period of limitation for failure to declare the use of the brand name in the classification list to a Larger Bench for resolution due to conflicting views on the matter. The appellants claimed entitlement to the exemption citing a Board's Circular, while the Department argued against it, emphasizing the need to disclose the use of a brand name to avoid the extended period of limitation. en-us Tue, 26 Jul 2005 00:00:00 +0530 Mon, 18 Oct 2010 18:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54224 The Tribunal referred a case involving small scale exemption eligibility based on the use of a brand name belonging to another person and the invocation of an extended period of limitation for failure to declare the use of the brand name in the classification list to a Larger Bench for resolution due to conflicting views on the matter. The appellants claimed entitlement to the exemption citing a Board's Circular, while the Department argued against it, emphasizing the need to disclose the use of a brand name to avoid the extended period of limitation. Case-Laws Central Excise Tue, 26 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54224