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2018 (3) TMI 496 - AT - Central ExciseSSI exemption - brand name - clearance of goods by the appellant bearing brand name of ‘Diamond Gold’ and ‘Decotech’ - The department’s case is that these brand names did not belong to the appellant and hence any goods bearing such brand name will not be entitled to benefit of SSI exemption - Held that: - The deed of assignment itself is the disputed aspect in the present case. If the deed of assignment is taken into account, it appears that the appellant will be entitled to the benefit. But before such a conclusion can be arrived at, it is necessary to verify the amendment to the original deed which has not been done by the original adjudicating authority - the matter needs to go back to the original authority to verify these deeds and then to arrive at revised conclusion. Demand which has been made on the basis of 42 loose slips which were recovered during the course of investigation of the goods. Since we remand the matter, this aspect may be re-examined by the original authority and revised orders passed after extending the opportunity of hearing to the appellant. Appeal allowed by way of remand.
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