2004 (9) TMI 468

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....for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal by the Revenue contends that respondent was not entitled to small-scale exemption in respect of automobile parts made by it. The ground taken is that the goods cleared by the appellant were not actually branded at all, and the value of such goods was not eligible for exclusion while computing the value of the total clearan....

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....ist, there is no justification for invoking the extended period. There can be no allegation that suppression of facts with intent to evade duty was involved. We find no merit in the appeals. They fail and are rejected. 4. The respondent also has claimed through his cross-objection quashing of the duty demand upheld in the impugned order. Learned Counsel for the respondent has explained that ....