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2015 (10) TMI 43 - HC - Central ExciseDenial of SSI Exemption - whether the respondent was entitled to the benefit under the Notification No. 1/93-C.E., dated 28-2-1993 - Reopening of assessment u/s 11A - Held that:- as long as an assessee has manufactured the goods, the mere fact that he used the trade or brand name of another individual does not make any difference. This may take in its fold the case of assignment of the trade mark. Even otherwise what becomes essential is the activity of manufacture of the product, than mere usage of brand name. - respondent clearly pleaded that it has the proper assignment to use the brand name. The fact that it has got the assignment from the UK company was made clear in the returns of classification. The authority, who processed them was satisfied about this. There must be clinching evidence for reopening the case under Section 11A of the Act. The mere fact that a different view is possible on the same set of facts cannot be a ground to exercise power under that provision. There is no dispute that it has manufactured the product by itself. The Tribunal followed the judgment of the Supreme Court [2003 (8) TMI 49 - SUPREME COURT OF INDIA] and we do not find any basis to interfere with the same. - Decided against Revenue.
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