2015 (12) TMI 1582

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..... dent. ORDER [Order per : R.K. Singh, Member (T)]. - Appeal has been filed against order-in-appeal 185/NS/GGN/2006, dated 30-6-2006 in terms of which excise duty demand of Rs. 48,682/- was confirmed along with interest and penalties on the ground that the appellant was not entitled to the benefit of Notification No. 9/2003-C.E., dated 1-3-2003 because it cleared goods under the brand name of othe .....

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..... to the appellant and so by implication they belonged to others and therefore, exemption benefit was correctly denied. 5. We have considered the contentions of both sides. Notification No. 9/2003-C.E., dated 1-3-2003, inter alia, states that "exemption contained in the notification shall not apply to the specified goods bearing the brand name or trade name, whether registered or not of anoth .....

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