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2018 (9) TMI 983 - AT - Central ExciseSSI Exemption - use of Brand name of customers - Bonafide belief - time limitation - Held that:- The declaration of law by the Hon’ble Supreme Court in the case of Kohinoor Elastics Pvt.Ltd. [2005 (8) TMI 115 - SUPREME COURT OF INDIA], the larger Bench’s decision of the Tribunal in the case of Prakash Industries vs. CCE, BBSR [2000 (5) TMI 59 - CEGAT, COURT NO. III, NEW DELHI] stands not approved and over-ruled. This leads to an inevitable conclusion that prior to the decision in the case of Kohinoor Elastics, the earlier decisions of the Tribunal including the one of larger Bench in the case of Prakash Industries were in favour of the assessee - there would be a bona fide belief on the part of the appellant as regards the availability of small scale exemption Notification. In the absence of any evidence to reflect upon the assessee’s mala fide, invocation of longer period is not justified - Penalty also set aside. A part of the demand may fall within the limitation period for which the matter is remanded to the original adjudicating authority for re-quantification - appeal allowed by way of remand.
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