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Commissioner of Central Excise Delhi-I Versus The Heels

2016 (334) E.L.T. 482 (Del.) - SSI exemption - N/N. 8/2003-C.E., dated 1st March 2003 - use of brand names belonging to others - documents to be placed to substantiate the plea. It is not understood 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 of the show cause notice, is justified? - Held that: .....

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the impugned order of the CESTAT concerns payment of duty and, therefore, an appeal is maintainable only before the Supreme Court. - Appeal dismissed. - CEAC No. 2 of 2016 & CM No. 3910 of 2016 (for stay) - Dated:- 8-2-2016 - S. Muralidhar and Vibhu Bakhru, JJ. Ms. Sonia Sharma, Senior Standing Counsel, for the Appellant. Shri Rupesh Kumar, Pravesh Bahuguna and Jitin Singhal, Advocates, for the Respondent. ORDER CEAC 2/2016 & CM No. 3910/2016 (for stay) : A fervent plea is made by Ms. So .....

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the show cause notice 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 .....

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