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2017 (11) TMI 1817 - CESTAT NEW DELHIUse of Brand name - N/N. 3/2005-CE dated 14/02/2005 as well as under Notification No. 12/2012-CE dated 17.03.2012 - exemption denied on the ground that the appellant has used the brand name and exemption is not for the brand items - principles of natural justice - HELD THAT:- The appellant was never providing an opportunity to put his defence against above evidences - matter remanded to the Adjudicating Authority to decide the issue de novo but by providing an opportunity of hearing - appeal allowed by way of remand.
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