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2022 (8) TMI 162 - CESTAT MUMBAISSI Exemption - use of brand name/trade name of others, or not - allegation is that the Appellant during the period July 2009 to April 2010, cleared the Printed and Plain Paper Labels/Tags/Stickers, Folders and Diaries falling under Chapter 48 of Central Excise Tariff Act, 1985, bearing brand name/trade name of others - benefit of N/N. 8/2003-CE, dt.01.03.2003 - HELD THAT:- The coordinate bench in M/S J.S. CREATION VERSUS CCE MUMBAI-V [2019 (5) TMI 323 - CESTAT MUMBAI] has already decided the issue in the appellants own case for the period April 2006 to June 2009. We are concern with the period of demands made on the same issue for the period July 2009 to April 2010. The value of aggregate clearance of diaries be included in computing the exemption limit prescribed under Notification No.8/2003-CE, dt.01.03.2003 for the period in question - the matter is remanded to the Adjudicating authority to determine the aggregate value of clearance and re-compute the demand with interest and penalty. Appeal allowed in part by way of remand.
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