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2016 (2) TMI 531 - DELHI HIGH COURT

2016 (2) TMI 531 - DELHI HIGH COURT - TMI - 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 ('CESTAT), no ground was raised that the Respondents was buying the products from a person using a registered trademark. The Department did not urge before the CESTAT that it had documents in its possessio .....

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nevertheless be entitled to exemption under 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 counsel For the Respondent : Mr. Rupesh Kumar, Mr. Pravesh Bahuguna and Mr. Jitin Singhal, Adv ORDER CEAC 2/2016 & CM No. 3910/2016 (for stay) 1. A fervent plea is made by Ms. Sonia Sharma, learned Senior S .....

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dated 9th September 2008 issued to the Respondents 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 Commissioner (Appeals) was "it is very much clear that it is for the department to establish that the brand names being used belonged to some other persons and it has not been indicated or proved that the br .....

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