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2016 (8) TMI 1017 - AT - Central ExciseSSI exemption - Brand name - Whether the goods on which the full rate of duty was paid on sale to particular manufacturers and not treaded in the open market, to be traded as branded goods with in the meaning of brand name defined in the SSI exemption under notification 9/2003-CE dated 01.03.03 - Held that:- in the stay Order No. 162/07/-EX dated 09.02.2007 passed in this appeal reported in [2007 (2) TMI 674 - CESTAT NEW DELHI], a prima-facie view was taken that the assessments of goods during the year 2003-04 has become final and it is not open to revenue to contend that goods assessed to full rate of duty as branded goods in 2003-04 have changed their Character and they became un-branded. The revenue has not advanced any arguments against the said prima-facie view of this Tribunal. Therefore, the said prima-facie view has attained finality as a result the impugned Order–in Appeal is set aside. - Decided in favour of appellant with consequential relief
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