2009 (11) TMI 389

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....JCDR, for the Respondent. [Order per : Jyoti Balansundaram, Vice-President]. - The authorities below have denied the benefit of small scale exemption to the assessees herein during the period 1996-97 upto 1999-2000 on "online UPS" and "invertors" manufactured by them on the ground that the goods bore the brand name "CANSOFT" which belonged to M/s. Cansoft Systems Pvt. Ltd. (hereinafter referred t....

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....of CSP. We, therefore, see no merit in the submission that brand name "CANSOFT" did not belong to CSP. However, we find force in the submission that the extended period of limitation is not available to the Department against the assessees for the reason that during the period in dispute, the law as it stood was to the effect that the use of brand name of the manufacturer of goods different from t....