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2016 (2) TMI 531 - HC - Central ExciseSSI Exemption - brand name - units from where the manufacturer / assessee have been procuring their products were using registered trademarks - Held that:- when the Department went in appeal before the Customs, Excise & Service Tax Appellate Tribunal ('CESTAT), no ground was raised that the Respondents was buying the products from a person using a registered trademark. The Department did not urge before the CESTAT that it had documents in its possession to substantiate such plea. It is not understood why, information concerning registration of trademarks, which is in the public domain, could not be gathered by the Department and placed before the CESTAT. Permitting the Department to do so at this stage, nearly eight years after the issuance of the show cause notice, is neither justified nor proper. The CESTAT has held that even if the affixing of a sticker to the footwear in question may amount to manufacture, the Respondents would nevertheless be entitled to exemption under the aforementioned notification as an SSI unit. Revenue appeal dismissed. - Decided against the revenue.
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