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2012 (6) TMI 528 - CESTAT, MUMBAINotification No. 24/2009-CE u/s 11C - manufacture of printed cartons and catch covers - duty demand on printed catch covers bearing brand name/trade name of another person - invoking extended period of limitation - Held that:- Section 11C notification was issued in respect of similar products for the period from 1.10.1987 to 31.8.2008 clearly indicates that there was a general trade practice wherein exemption was availed in respect of packing materials bearing brand name of another person under the Small Scale Notifications. Therefore, in the case of printed catch covers also, the same belief could have been entertained bona fide - the extended period of time could not have been invoked in the instant case for confirming the duty demand - pre-deposit of Rupees Nine thousand only within stipulated time for the normal period of limitation.
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