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2022 (9) TMI 1055 - AT - Central ExciseSSI Exemption - use of brand name of other company - use of brand name “Ramee Guestline Hotel” on the packing material for packing cakes which belonged to another company - mis-utilization of exemption provided under Notification No. 8/2001-CE dated 01.03.2003 - HELD THAT:- It is quite evident that this show cause notice is based on investigation made for earlier show cause notice for the period April 2000 to March 2005 issued to the appellant. Further, para 3 of the annexure specifically states that there is no change in products manufactured and cleared and their manufacturing and clearing procedures. The department relies on the earlier investigation conducted and records obtained during the earlier proceedings. This clearly shows that the present show cause notice which has been issued is just in continuation of the earlier show cause notice without any new facts being brought on record. The show cause notice itself makes an averment that the appellants operate under the name and style of Ramee Guestline Hotel and have cleared the goods with the brand name and logo belonging to Ramee Guestline Hotel. If that is the case, then the appellants were clearing the goods under the brand name and logo held by them - they cannot be hit by clause 3(b) of Notification No.8/2003. Appeal allowed - decided in favor of appellant.
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