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Commissioner of Central Excise Delhi –I Versus The Heels & Another

2016 (2) TMI 531 - DELHI HIGH COURT

SSI Exemption - brand name - units from where the manufacturer / assessee have been procuring their products were using registered trademarks - Held that:- when the Department went in appeal before the Customs, Excise & Service Tax Appellate Tribunal .....

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stood why, information concerning registration of trademarks, which is in the public domain, could not be gathered by the Department and placed before the CESTAT. Permitting the Department to do so at this stage, nearly eight years after the issuance .....

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the aforementioned notification as an SSI unit.

Revenue appeal dismissed. - Decided against the revenue. - CEAC No. 2/2016 - Dated:- 8-1-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Ms. Sonia Sharma, Senior Standing coun .....

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that in September 2015 the Department has come across certain documents which show that the units from where the Respondents have been procuring their products were using registered trademarks which would make the Respondents ineligible for exemptio .....

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ondents and the consequential Order-in-Original passed on 25th September 2009. Against that order, the Respondents went in appeal to the Commissioner (Appeals) who by an order dated 9th July 2010 allowed the appeal. The specific finding of the Commis .....

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onged to some other person as no Trade Mark Registration or some other document proving the ownership of the impugned brand names by some other persons have been placed on record while making allegations in the show cause notice". 3. Against the .....

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t did not urge before the CESTAT that it had documents in its possession to substantiate such plea. It is not understood why, information concerning registration of trademarks, which is in the public domain, could not be gathered by the Department an .....

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