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2018 (2) TMI 127 - AT - Central ExciseSSI Exemption - use of brand name - demand on the ground that he is manufacturing the water filter parts under the brand name of MEIL - Held that: - the matter has already travelled upto Tribunal and there is no discussion or finding in the earlier orders of the Tribunal on the issue of appellants being a manufacturer or a trader. As already observed the first order of the Tribunal upheld the Revenue's stand on classification of the goods as falling under Chapter Heading 84.21 and the second order passed on ROM directed the lower authorities to examine the applicability of SSI benefit. As such, it would not be proper for us to go beyond the earlier orders of the Tribunal and to discuss the issue of the appellants being a manufacturer or not. Brand name - Held that: - the brand name ‘Mahaan’ was endorsed in his name only with effect from 01.04.1998. The lower authorities have already granted the benefit to the appellants, for the period post 01.04.1998. Nothing more is required to be considered at this stage. Appeal dismissed - decided against appellant.
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