2017 (11) TMI 1817

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2 - exemption denied on the ground that the appellant has used the brand name and exemption is not for the brand items - principles of natural justice - HELD THAT:- The appellant was never providing an opportunity to put his defence against above evidences - matter remanded to the Adjudicating Authority to decide the issue de novo but by providing an opportunity of hearing - appeal allowed by way .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... DR for the Revenue as well as Shri Rishi Kumar, Ld Counsel for the respondent. 4. After hearing both the parties and on perusal of record, it appears that the appellant has claimed that this is a house name and it is not the product name or trade name. In this regard the Adjudicating Authority has mentioned in his order in Para 4.8 of the notice as under: 'Further I gather from the market that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X