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2016 (11) TMI 856 - AT - Central ExciseSSI exemption - use of brand name of others - reliance placed on the decision of the case of Kali Aerated Water Works Vs. CCE, Madurai [2015 (6) TMI 226 - SUPREME COURT] where it was held that appellant has been using its own brand name 'Kalimark' and it belongs to the appellant - Held that: - Keeping in view of the principles of law laid down by the Apex Court in the above said judgement, the matter is remanded back to the adjudicating authority to re-examine the issue afresh, since the impugned order was passed in the year 2004 and the Apex Court judgement came up on 13.05.2015. In between, 11 years have been passed and the right title and ownership of the trade mark has been settled by the Apex Court - The authority is directed to issue notice to the appellant within three months of receipt of this order and granting reasonable opportunity of hearing to the appellant and shall consider the defence plea and pass a reasoned and speaking order. It is expected that the authority shall pass order within one month from the late date of hearing of the matter - appeal allowed by way of remand.
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