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2019 (9) TMI 1552 - AT - Central ExciseSSI Exemption - use of brand name - period of dispute is from 01.03.2011 to 28.02.2013 - N/N. 30/2004-CE dated 09.07.2004 as amended vide Notification No.12/2011-CE dated 01.03.2011 - HELD THAT:- The dispute involved in all the present appeals stands decided by the Hon’ble Supreme Court in the case of M/S. RDB TEXTILES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, KOLKATA-IV COMMISSIONERATE [2018 (2) TMI 825 - SUPREME COURT]. The Hon’ble Apex Court had examined the wordings of the Notification as it stood during the disputed period and decided that the printing of the name, logo and other particulars of buyer, like, FCI and State Governments, were made by the manufacturers to comply with the requirements of Jute Control Order. The Hon’ble Supreme Court further held that the markings on jute bags were under compulsion of law and meant for identification, monitoring and control by Government Agencies and such markings cannot be considered as brand name. Appeal allowed - decided in favor of appellant.
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