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2014 (7) TMI 145 - CESTAT NEW DELHIBenefit of small scale exemption Notification Nos. 1/93 and 8/99 - Use of brand name of other person - Held that:- invoices issued by the appellant show the brand name in some cases and do not reflect upon the use of brand name in some cases. If the appellant was using the brand name in respect of all the goods manufactured by them, they would have reflected the same in all the invoices and there was no reason for them to reflect the use of brand name in some of the invoices and to abstain from mentioning the same in other invoices. This fact clearly reflects upon the fact that brand name was only used wherever they are mentioned in the invoices. As such, we agree with the learned advocate that wherever invoices are showing the brand name, the benefit of small scale exemption notification is to be denied only in those cases. As the same requires factual verification and examination, which exercise can be done only at the original stage level, we set aside the impugned order and remand the matter to the original adjudicating authority for doing the said exercise and for requantifying the appellants duty liability. - Decided partly in favour of assessee.
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