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2016 (12) TMI 1119 - CESTAT MUMBAIDemand - SSI exemption - use of brand name of others - time bar - Held that: - while clearance of the goods under exemption Notification No. 8/2000-CE the Department was having the knowledge that the product Ivomec Injection bearing the brand name of another person is being cleared. In such case nothing prevented the Department from issuing the show-cause notice within a period of one year, which Department has failed - Moreover from August, 2001 itself the appellant started paying duty without availing exemption, at least the Department could issue a show-cause notice immediately in August, 2001 and before 22.02.2002, but the show-cause notice was issued, much after all the disclosers were made on 04.11.2003 - appeal allowed - decided in favor of appellant.
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