2016 (2) TMI 531

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..... t 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 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 and placed before the CESTAT. Permitting the Departme .....

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..... ring for the Appellant, 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 exemption as a Small Scale Industry ('SSI) in terms of the Notification No. 8/2003-Central Excise dated 1st March 2003. 2. It is .....

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..... while making allegations in the show cause notice . 3. Against the above order 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 possession to substanti .....

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