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2008 (3) TMI 50 - SC - Central ExciseGoods cleared under the brand name "Tetenal" without payment of duty, claiming the benefit of exem. u/not. 175/86 – investigation revealed that brand name doesn’t belong to them but belong to their foreign collaborator - mis-stated & suppressed facts to evade duty – extended period invokable – tribunal is justified in remanding matter to re-determine duty as assessee contend that S.P. of the goods was the cum-duty price & they were entitled to deduct the duty from sale price to determine AV
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