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2018 (1) TMI 618 - AT - Central ExciseSSI Exemption - use of Brand name - It appeared to Revenue that the appellants are using the brand name of Radisson below the words chocolate box on the packing material - extended period of limitation - Held that: - extended period of limitation is not invocable in the facts and circumstances, as admittedly the appellants were all along registered with the Central Excise Department/Services Tax Department. They had been filing their service tax returns which have never been found to be untrue and rejected by the Revenue. The earlier show cause notice dated 03/06/2009 was finally settled in their favour and refund allowed in July, 2010. The appellants had suo motu taken registration under Central Excise, in March, 2014 for manufacture and clearance of branded confectionery - there is no case of mis-interpretation, suppression or concealment of facts is made out against the appellants - the extended period of limitation is not invocable. So far the normal period is concerned I find that there is no demand for the normal period as admittedly the appellants have taken registration since April, 2014 and are paying duty in accordance with law as advised - SCN not maintainable - appeal allowed.
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