2009 (3) TMI 436

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..... ths of March and April 2001. The commodity enjoyed exemption from excise duty only up to 28-2-2001. Thereafter duty was made applicable to readymade garments sold under registered brand name. While exemption Notification 12/2001 was issued with effect from 1-3-2001 there was an exclusion therein whereby duty was payable on goods cleared under registered trade mark. While the application for trade .....

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..... March and April 2001. The commodity enjoyed exemption from excise duty only up to 28-2-2001. Thereafter duty was made applicable to readymade garments sold under registered brand name. While exemption Notification 12/2001 was issued with effect from 1-3-2001 there was an exclusion therein whereby duty was payable on goods cleared under registered trade mark. Even though the respondent contended t .....

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..... o much so order to attract duty as on the date of clearance, the goods should have been sold under a registered trade mark. We are in agreement with this contention which was accepted by the Tribunal as well. So much so liability cannot be fastened to the respondent merely because registration was granted retrospectively covering the period of clearances. Further, the Tribunal has relied on the .....

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