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2017 (2) TMI 1450 - CESTAT NEW DELHISSI Exemption - use of brand name of others - allegation that the Diesel Generator sets were branded in the name of ‘Mahindra Powerol’ which was not belonging to the appellant - HELD THAT:- One of the clauses, i.e. clause-4 of the notification exempts the goods, specifically exempts the branded goods and manufactured in the rural area. The documents produced by the ld. consultant for the proposition that the factory lies in a rural area, prima-facie, seems to indicate that the claim may be correct. Since these documents were not produced before the lower authority, the factual position needs to be appreciated by the adjudicating authority. In the interest of justice the documents which are produced, needs to be considered by the adjudicating authority - Appeal disposed off by way of remand.
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