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2014 (2) TMI 546 - AT - Central ExciseSSI Exemption - Brand Name - extended period of limitation - Whether the assesses, who are using the already embossed castings, as inputs, in the manufacture of their final products are to be denied the benefit of small scale industries notifications or not - Held that:- there are plethora of decisions of the Tribunal holding that the presence of brand name of another person on the inputs/raw-materials used for manufacture of final products, when no affixation of any brand name being done by the manufacturers would not amount to use of brand name of another person. These decisions are sufficient for the appellant to entertain a bona fide belief of non-use of brand name so as to be entitled to the benefit of Small Scale Notifications. It stands held by the Hon'ble Supreme Court in the case of Menhta Allied Products [2004 (5) TMI 74 - SUPREME COURT OF INDIA] that when divergent views are expression difference decisions, the extended period of limitation cannot be invoked. - Decided in favor of assessee.
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