Appellant's Non-Disclosure of Brand Use Triggers Extended Duty Period u/s 11A(1) of Central Excise Act.

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....SSI exemption - use of brand name of others - , the appellant did not disclose the relevant facts in respect of the clearances of goods affixed with brand name "5 CEES" and "KILLER" without payment of duty - extended period under proviso to Section 11A(1) has been correctly invoked - AT....