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2016 (10) TMI 573 - HC - Central ExciseSSI exemption - N/N. 8/2003-C.E., dated 1st March 2003 - use of brand names belonging to others - documents to be placed to substantiate the 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 justified? Held that: - 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. This factual finding does not, in the considered view of the Court, give rise to any substantial question of law. This is irrespective of the preliminary objection of the Respondent on the maintainability of the present appeal on the ground that the issue arising from the impugned order of the CESTAT concerns payment of duty and, therefore, an appeal is maintainable only before the Supreme Court. Appeal dismissed.
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