Additional evidence on trade marks and packings admitted, with exemption eligibility remanded for fresh factual verification.

Additional evidence from the Trade Marks Registry and specimen packings was admitted because it was directly relevant to whether the goods bore the brand name of another person and whether the exemption under the notification was barred by paragraph 7 and Explanation VIII. The Tribunal accepted that factual verification was necessary, as the materials had not been considered by the lower authorities, and allowed them on record in the interest of justice. The matter was remanded for fresh examination of exemption eligibility after taking the evidence into account and hearing the appellants.

---

---

Issues: Whether additional evidence relating to trade mark registrations and specimen packings should be admitted and whether, on that basis, the matter should be remanded for fresh consideration of eligibility to exemption under the notification.

Analysis: The dispute centered on the application of paragraph 7 and Explanation VIII of the exemption notification, which deny exemption where specified goods bear the brand name or trade name of another person not entitled to the benefit. The Tribunal found that the documents produced from the Trade Marks Registry and the specimen packings were relevant to the core controversy, namely whether the mark used by the appellants could be treated as the brand name of another person and whether the denial of exemption was justified. Since these materials had not been before the lower authorities and factual verification was considered necessary, the Tribunal allowed the additional evidence to be brought on record in the interest of justice.

Conclusion: The additional evidence was admitted and the matter was remanded to the jurisdictional Assistant Collector for fresh decision on exemption eligibility after taking the evidence on record and hearing the appellants.

---