2016 (10) TMI 573

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..... thered 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: - The CESTAT has held that even if the affixing of a sticker to the footwear in question may amount to manufacture, the Respondents would nevertheless be entitled to exemption under the aforementioned no .....

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..... is made by Ms. Sonia Sharma, learned senior standing counsel appearing 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 Notifica .....

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..... by some other persons have been placed on record 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 .....

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