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TMI Blog2018 (3) TMI 1910X X X X Extracts X X X X X X X X Extracts X X X X ..... sued on 22.03.1999. In that circumstances, the show cause notice has been issued by invoking extended period of limitation. The extended period of limitation is not invokable in the facts and circumstances of this case. As there were divergent views during the relevant period on the issue of benefit of SSI exemption notification using brand name of other person for different goods. In that circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1/93 CE dated 28.02.93 and 16/97 CE dated 01.04.1997. The brand name Bhalla was registered for item lubricating pump in favour of M/s United Foundry Engg. Works. and the Show Cause Notice was issued to the assessee on 22.03.1999 for the period 1994 till 17.10.1997 by invoking extended period of limitation to deny the SSI exemption availed by the assessee. The matters were adjudicated and the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Against the said order, both sides are in appeal. 3. Heard the parties and considered the submissions. 4. We find that initially the proceedings against the assessee were dropped by the authorities below as well as by this Tribunal. But, later on, relying on the various judicial pronouncements, the issue has been settled by the Hon ble Apex Court against the assessee. As this issue was inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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