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2014 (1) TMI 376 - AT - Central ExciseSSI Exemption - Brand name - Demand - Limitation - Interpretation of statute – Held that:- There is nothing on record to show that the order in appeal of Commissioner (Appeals) was appealed against by the Revenue - if the brand name is being used on two different products, the debarring clause of small scale exemption notification would not get attracted - Following CCE Chandigarh vs. Fine Industreis [2002 (10) TMI 114 - CEGAT, COURT NO. II, NEW DELHI] and CCE Chandigarh vs. M/s. Bhalla Enterprises [2004 (9) TMI 109 - SUPREME COURT OF INDIA] - no malafide suppression or mis-statement can be attributed to the appellant - the major part of the demand is beyond the normal period of limitation, the appeal allowed on the point of time bar – confiscation of goods and imposition of penalty set aside – Decided in favour of assessee.
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