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2018 (8) TMI 787 - AT - Central ExciseSSI Exemption - use of Brand name of others - it was alleged that branded goods manufactured under the brand name ‘Swaraj’ & ‘Prakash’ which is owned by M/s Prakash Agriculture Industries, Agra - Held that:- It is not the Revenue’s stand that the appellant have cleared the said goods in the market and there is no evidence that the same have not been used by the brand name owners as original equipment. In the absence of any such suggestions by the Revenue, the denial of the Notification on the mere ground of non-observance of procedure is not justified - appeal allowed - decided in favor of appellant.
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