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2011 (6) TMI 649 - CESTAT, NEW DELHISSI exemption - Notification No. 8/1998-C.E. - user of brand name of other persons – Held that:- the department is justified in contending that the respondents were not entitled to avail the benefit of the said notification. - The finding of the Commissioner (Appeals) that use of logo of marketing firm does not amount to use of brand name of another person is directly in contravention of the provisions of law under the said notification - decided against the assessee. Period of limitation - held that:- The relevant facts being suppressed that the department was entitled to invoke extended period of limitation, the notice issued of 20th June, 2003 did not relate to the period more than five years. Being so, there is no substance in the point sought to be raised relating to bar of limitation. Cum duty price - held that:- on this issue matter remanded back.
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