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2023 (5) TMI 757 - AT - Central ExciseSSI Exemption - use of brand name of others - selling through distributors at the selling price which is less than MRP - exemption under Notification No. 8/2003- CE dated 01.03.2003 as amended - HELD THAT:- Commissioner (Appeals) in his order held that it was for the Department to disprove the claim and to establish that the deed of assignment, though dated 3-4-1993 was in fact executed after the date of seizure. Without establishing this, the assignment deed cannot be brushed aside. In the above set of facts, the impugned order cannot sustain and has to be set aside. We therefore hold that appellants' claim to be owners of the brand name "Golden Oriole" on the date of visit of the officers to the appellant's factory on 10-8-1994 is established on the basis of the assignment deed and accordingly, they were entitled to the benefit of Notification No. 1/93. It has been submitted that the above order of the Commissioner (Appeals) has been accepted by the Revenue and no further appeals have been filed. Appeal allowed.
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